{"id":34142,"date":"2023-04-22T18:42:39","date_gmt":"2023-04-22T13:12:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sambathiraj-vijayrai-v-ito-2022-328-ctr-827-215-dtr-449-mad-hc\/"},"modified":"2023-04-22T18:42:39","modified_gmt":"2023-04-22T13:12:39","slug":"sambathiraj-vijayrai-v-ito-2022-328-ctr-827-215-dtr-449-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sambathiraj-vijayrai-v-ito-2022-328-ctr-827-215-dtr-449-mad-hc\/","title":{"rendered":"Sambathiraj Vijayrai v ITO ( 2022) 328 CTR 827 \/ 215 DTR 449 (Mad)( HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the assessee is entitled to a proper show cause notice and the order should be reasonable. The order was quashed and the matter was remanded to the Assessing Officer for passing fresh order.\u00a0\u00a0\u00a0 (AY. 2015 -16 )\u00a0 (SJ<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment &#8211; Conducting inquiry, providing opportunity before issue of notice &#8211;   Failure to issue proper show cause notice \u2013 Principle of natural justice \u2013 Order set aside [S. 148A(b) ,151 ,   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-34142","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8SG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34142","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=34142"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34142\/revisions"}],"predecessor-version":[{"id":34143,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34142\/revisions\/34143"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}