{"id":39829,"date":"2024-03-01T17:56:17","date_gmt":"2024-03-01T12:26:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-a-m-arun-2023456-itr-110-154-taxmann-com-661-madhc-meera-arun-smt-v-itd2023456-itr-110-154-taxmann-com-661-madhc\/"},"modified":"2024-03-01T17:56:17","modified_gmt":"2024-03-01T12:26:17","slug":"dr-a-m-arun-2023456-itr-110-154-taxmann-com-661-madhc-meera-arun-smt-v-itd2023456-itr-110-154-taxmann-com-661-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-a-m-arun-2023456-itr-110-154-taxmann-com-661-madhc-meera-arun-smt-v-itd2023456-itr-110-154-taxmann-com-661-madhc\/","title":{"rendered":"Dr. A. M. Arun (2023)456 ITR 110 \/ 154 taxmann.com 661 (Mad)(HC) Meera Arun (Smt.) v. ITD(2023)456 ITR 110 \/ 154 taxmann.com 661 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held\u00a0 that whether the\u00a0 notice which \u00a0issued to the second petitioner on July 27, 2017 treating the petitioner as a principal officer of the company, under section\u00a02(35)\u00a0of the\u00a0Income-tax Act, 1961. In the complaint \u00a0a specific reference had been made treating the petitioner as a principal officer. The question whether the petitioner was a principal officer of the company could not be considered on a writ petition. Referred Madhumilan \u00a0Syntex Ltd. v. UOI (2007) 290 ITR 199 (SC)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure to issue notice  treating  director as Principal Officer of  company-Cannot be decided in writ proceedings. [S. 2(35), 278B, 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-39829","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-amp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39829","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=39829"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39829\/revisions"}],"predecessor-version":[{"id":39830,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39829\/revisions\/39830"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}