{"id":28025,"date":"2022-07-05T14:06:47","date_gmt":"2022-07-05T08:36:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arunachalam-nadar-muthuraj-v-ito-2022-441-itr-107-285-taxman-415-mad-hc\/"},"modified":"2022-07-05T14:06:47","modified_gmt":"2022-07-05T08:36:47","slug":"arunachalam-nadar-muthuraj-v-ito-2022-441-itr-107-285-taxman-415-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arunachalam-nadar-muthuraj-v-ito-2022-441-itr-107-285-taxman-415-mad-hc\/","title":{"rendered":"Arunachalam Nadar Muthuraj v. ITO (2022) 441 ITR 107\/ 285 Taxman 415 (Mad.)(HC)"},"content":{"rendered":"<p>Assessee was a vegetable vendor who collected cash from wholesale market and deposited same in bank account.\u00a0 The Assessing Officer passed assessment order treating said deposit as unexplained money of assessee. Assessee filed writ petition against assessment order. Dismissing the petition the Court held that\u00a0 since alternate statutory remedy by way of appeal under section 246A was available to assessee, writ petition filed against assessment order was not maintainable. (AY. 2017-18)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Alterntive remedy-Writ is not maintainable-Stautorty appeal is the remedy. [S. 246A, 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-28025","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7i1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28025","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=28025"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28025\/revisions"}],"predecessor-version":[{"id":28026,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28025\/revisions\/28026"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}