{"id":25059,"date":"2022-02-21T16:30:41","date_gmt":"2022-02-21T11:00:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-bharani-r-paluvai-v-ito-2021-283-taxman-159-mad-hc\/"},"modified":"2022-02-21T16:30:41","modified_gmt":"2022-02-21T11:00:41","slug":"dr-bharani-r-paluvai-v-ito-2021-283-taxman-159-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-bharani-r-paluvai-v-ito-2021-283-taxman-159-mad-hc\/","title":{"rendered":"Dr. Bharani R. Paluvai v. ITO (2021) 283 Taxman 159 (Mad.)(HC)"},"content":{"rendered":"<p>The Assessing Officer issued reopening notice against assessee for assessment year 2011-12 on 31-3-2018 which was last date for reopening of assessment and it was despatched on same day, however, franking was done by postal department on 2-4-2018, in view of fact that 1-4-2018 was a Sunday. The assessee challenged the notice as time barred the Court held that \u00a0for all purposes, reopening notice was issued within period of limitation and hence valid. \u00a0(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Issue of notice-Notice dated 31-3 2018-Despatched on same day-1-4-2018 being Sunday Franking was done by postal authorities on 2-4 2018-Notice is not time barred. [S. 147, 148, 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-25059","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6wb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25059","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=25059"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25059\/revisions"}],"predecessor-version":[{"id":25060,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25059\/revisions\/25060"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}