{"id":45833,"date":"2024-09-07T23:11:20","date_gmt":"2024-09-07T17:41:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shanmugasundaram-ravichandran-v-acit-2024460-itr-247-161-taxmann-com-212madhc-shanmugasundaram-rangasamy-v-acit-2024460-itr-247-161-taxmann-com-212madhc-new-arcot-plywoods-and-glasses-v\/"},"modified":"2024-09-07T23:11:20","modified_gmt":"2024-09-07T17:41:20","slug":"shanmugasundaram-ravichandran-v-acit-2024460-itr-247-161-taxmann-com-212madhc-shanmugasundaram-rangasamy-v-acit-2024460-itr-247-161-taxmann-com-212madhc-new-arcot-plywoods-and-glasses-v","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shanmugasundaram-ravichandran-v-acit-2024460-itr-247-161-taxmann-com-212madhc-shanmugasundaram-rangasamy-v-acit-2024460-itr-247-161-taxmann-com-212madhc-new-arcot-plywoods-and-glasses-v\/","title":{"rendered":"Shanmugasundaram Ravichandran v. ACIT (2024)460 ITR 247 \/161 taxmann.com 212(Mad)(HC) Shanmugasundaram Rangasamy v.ACIT (2024)460 ITR 247 \/161 taxmann.com 212(Mad)(HC) New Arcot Plywoods and Glasses v. ACIT (2024)460 ITR 247 \/161 taxmann.com 212(Mad)(HC)"},"content":{"rendered":"<p>Held, that the orders in question were unsustainable as the assessees had not been given adequate opportunity to respond to the notices issued under section 148A(b) of the Income-tax Act, 1961.Notice and order is quashed. The respondent is directed to pass a fresh order after giving a reasonable opportunity of hearing.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-No adequate opportunity to respond to notice-Notice of reassessment is quashed-Opportunity to respond the notice. [S. 148, 148A(b), 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-45833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45833","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=45833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45833\/revisions"}],"predecessor-version":[{"id":45834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45833\/revisions\/45834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}