{"id":3310,"date":"2018-12-18T07:02:28","date_gmt":"2018-12-18T07:02:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sun-direct-tv-p-ltd-acit-2018-409-itr-49-mad-hc\/"},"modified":"2018-12-30T08:55:42","modified_gmt":"2018-12-30T08:55:42","slug":"sun-direct-tv-p-ltd-acit-2018-409-itr-49-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sun-direct-tv-p-ltd-acit-2018-409-itr-49-mad-hc\/","title":{"rendered":"Sun Direct TV P. Ltd. ACIT  (2018) 409 ITR 49\/ 259 Taxman 228 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the petition the\u00a0 High Court\u00a0 held that,\u00a0 court cannot appreciate mixed questions of law and facts, at the initial stage, when a notice had been issued under section\u00a0148. The High Court cannot entertain a writ petition, when there is a remedy available to the aggrieved person under the statute. Even in the case of procedural lapses, such procedural lapses can be taken advantage of by the assessee only if they cause prejudice to the proceedings<em>. The request made by the assessee had been complied with and the reasons for reopening of the escaped assessment had been communicated to the assessee. Based on preliminary information gathered by the Assessing Officer, the notice issued for the purpose of reopening of the assessment would not provide a cause of action for filing of the\u00a0 writ petition <\/em>.( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2014Alternative remedy- Share premium-Notice based on information \u2014 Reasons for notice furnished to assessee\u2014Writ petition against  the notice is  not maintainable [ S. 68,148, 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":[1],"tags":[],"class_list":["post-3310","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ro","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3310","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=3310"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3310\/revisions"}],"predecessor-version":[{"id":3510,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3310\/revisions\/3510"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}