{"id":26422,"date":"2022-04-14T18:51:24","date_gmt":"2022-04-14T13:21:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sree-karumariamman-granites-v-acit-2022-440-itr-537-209-dtr-283-324-ctr-418-mad-hc\/"},"modified":"2022-04-14T18:51:24","modified_gmt":"2022-04-14T13:21:24","slug":"sree-karumariamman-granites-v-acit-2022-440-itr-537-209-dtr-283-324-ctr-418-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sree-karumariamman-granites-v-acit-2022-440-itr-537-209-dtr-283-324-ctr-418-mad-hc\/","title":{"rendered":"Sree Karumariamman Granites v. ACIT (2022) 440 ITR 537\/ 209 DTR 283\/ 324 CTR 418 (Mad) (HC)"},"content":{"rendered":"<p>Where the assessee challenged an assessment order by way of a writ petition, the assessee was to be relegated to the alternate remedy of appeal since the exceptions to the alternate remedy, i.e., (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation were not present. \u00a0Writ petition was dismissed . ( AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) \u2013 Writ against assessment order \u2013 Alternative remedy \u2013 Writ petition was dismissed .[S. 143(3), 248, 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-26422","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Sa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26422","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=26422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26422\/revisions"}],"predecessor-version":[{"id":26423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26422\/revisions\/26423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}