{"id":39767,"date":"2024-03-01T17:06:28","date_gmt":"2024-03-01T11:36:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/paypal-india-pvt-ltd-v-add-cit-no-3-2023456-itr-195-madhc-editorial-decision-of-single-judge-in-paypal-india-pvt-ltd-v-add-cit-no-2-2023456-itr-191-madhc-modified\/"},"modified":"2024-03-01T17:06:28","modified_gmt":"2024-03-01T11:36:28","slug":"paypal-india-pvt-ltd-v-add-cit-no-3-2023456-itr-195-madhc-editorial-decision-of-single-judge-in-paypal-india-pvt-ltd-v-add-cit-no-2-2023456-itr-191-madhc-modified","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paypal-india-pvt-ltd-v-add-cit-no-3-2023456-itr-195-madhc-editorial-decision-of-single-judge-in-paypal-india-pvt-ltd-v-add-cit-no-2-2023456-itr-191-madhc-modified\/","title":{"rendered":"Paypal India Pvt. Ltd. v. Add. CIT (No. 3) (2023)456 ITR 195 (Mad)(HC) Editorial : Decision of single judge in Paypal India Pvt. Ltd. v Add. CIT (No.2) (2023)456 ITR 191 (Mad)(HC), modified."},"content":{"rendered":"<p>On appeal the court modified the order of single judge and directed the\u00a0 Assessing Officer to consider the assessee\u2019s reply and submissions during the reassessment proceedings and pass orders afresh, on the merits after providing due opportunity of hearing to the assessee.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Principles of  natural justice-Liberty is  given to assessee  to raise  fresh contentions  while giving effect to Court\u2019s directions.[S. 143(2), 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-39767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39767","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=39767"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39767\/revisions"}],"predecessor-version":[{"id":39768,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39767\/revisions\/39768"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}