{"id":40000,"date":"2024-03-16T13:11:09","date_gmt":"2024-03-16T07:41:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/india-cements-ltd-v-dy-cit-2023457-itr-754-148-taxmann-com-206-madhc\/"},"modified":"2024-03-16T13:11:09","modified_gmt":"2024-03-16T07:41:09","slug":"india-cements-ltd-v-dy-cit-2023457-itr-754-148-taxmann-com-206-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/india-cements-ltd-v-dy-cit-2023457-itr-754-148-taxmann-com-206-madhc\/","title":{"rendered":"India Cements Ltd. v.Dy. CIT (2023)457 ITR 754\/ 148 taxmann.com 206 (Mad)(HC)"},"content":{"rendered":"<p>Held that the order has been made before the time for the assessee to reply to the notice under section\u00a0148A(b)\u00a0of the\u00a0elapsed and the assessee had in fact sent a reply before the time elapsed. Notice and order is quashed.Matter remanded. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order was passed before the time to reply the show cause notice is elapsed-Order and notice is quashed-Matter remanded. [S. 148A(b), 148A(d), 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-40000","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-apa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40000","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=40000"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40000\/revisions"}],"predecessor-version":[{"id":40001,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40000\/revisions\/40001"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}