{"id":24254,"date":"2022-01-22T15:29:34","date_gmt":"2022-01-22T09:59:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/madras-race-club-v-dy-cit-2021-206-dtr-297-323-ctr-188-mad-hc-editorial-order-of-single-judge-is-affirmed-madras-race-club-v-dy-cit-2021-203-dtr-338-322-ctr-292-mad-hc\/"},"modified":"2022-01-22T15:29:34","modified_gmt":"2022-01-22T09:59:34","slug":"madras-race-club-v-dy-cit-2021-206-dtr-297-323-ctr-188-mad-hc-editorial-order-of-single-judge-is-affirmed-madras-race-club-v-dy-cit-2021-203-dtr-338-322-ctr-292-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/madras-race-club-v-dy-cit-2021-206-dtr-297-323-ctr-188-mad-hc-editorial-order-of-single-judge-is-affirmed-madras-race-club-v-dy-cit-2021-203-dtr-338-322-ctr-292-mad-hc\/","title":{"rendered":"Madras Race Club v. Dy. CIT (2021) 206 DTR 297 \/ 323 CTR 188 (Mad.)(HC) Editorial : Order of single judge is affirmed Madras Race Club v. Dy. CIT (2021) 203 DTR 338 \/ 322 CTR 292 (Mad.)(HC)"},"content":{"rendered":"<p>Single judge dismissing the writ petition against the reassessment notice on the ground that the disputed facts cannot be adjudicated in writ proceedings. As regards the limitation the Court held that in the absence of any order communicated the Assessing Officer, it was not possible for the department to act in a particular manner. Order passed based on the final assessment order was within limitation period and not barred by limitation. \u00a0On appeal division bench affirmed the order of single judge. \u00a0The Court also held that the assessee has to necessarily avail the appellate remedy as against the order of reassessment and agitate all issues on merits.\u00a0 As regards\u00a0 the limitation\u00a0 the Court held that the assessee having enjoyed the benefit of the interim order passed by the Supreme Court on 8<sup>th<\/sup> December 2016, restoring the position, which stood on 8<sup>th<\/sup> June, 2014\u00a0 is not entitle to maintain a challenge to the reopening \/ reassessment on the ground of limitation. The contentions with regard to the limitation which have been rejected. (AY. 2007-08)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Disputed facts-Alternative remedy-Interim order-Order is not barred by limitation-Writ is not maintainable-Order of single judge is affirmed. [S. 148, 153(2), 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-24254","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6jc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24254","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=24254"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24254\/revisions"}],"predecessor-version":[{"id":24255,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24254\/revisions\/24255"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}