{"id":23472,"date":"2022-01-06T11:25:54","date_gmt":"2022-01-06T05:55:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-thirugnanam-v-acit-2021-282-taxman-481-mad-hc-2\/"},"modified":"2022-01-06T11:25:54","modified_gmt":"2022-01-06T05:55:54","slug":"m-thirugnanam-v-acit-2021-282-taxman-481-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-thirugnanam-v-acit-2021-282-taxman-481-mad-hc-2\/","title":{"rendered":"M. Thirugnanam v. ACIT (2021) 282 Taxman 481 (Mad.)(HC)"},"content":{"rendered":"<p>The Assessing Officer issued notice u\/s 142(1) seeking for details.\u00a0 Assessee requested for 15 days time for furnishing the required details. The adjournment was not considered and passed the order raising the demand. On writ the Court held that\u00a0 since petitioner&#8217;s petition for adjournment had not been considered and no personal hearing was granted, it was a case of violation of principles of natural justice. Assessment order was set aside and matter was to be remitted back\u00a0 to pass fresh assessment order. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Natural justice-Adjournment-Order passed without giving further time to explain  the case-Matter remanded. [S. 142(1),  Art. 226]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23472","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23472"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23472\/revisions"}],"predecessor-version":[{"id":23473,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23472\/revisions\/23473"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}