{"id":47120,"date":"2024-10-17T12:17:50","date_gmt":"2024-10-17T06:47:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinamalar-v-acit-2024-299-taxman-406-mad-hc\/"},"modified":"2024-10-17T12:17:50","modified_gmt":"2024-10-17T06:47:50","slug":"dinamalar-v-acit-2024-299-taxman-406-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinamalar-v-acit-2024-299-taxman-406-mad-hc\/","title":{"rendered":"Dinamalar v. ACIT (2024) 299 Taxman 406 (Mad.)(HC)"},"content":{"rendered":"<p>Assessee was issued with a show cause notice proposing addition to its income.\u00a0 Since assessee was not ready with reply, it requested for adjournment. The Assessing Officer has passed the order\u00a0\u00a0 without giving assessee an opportunity to reply by granting adjournment. On writ the Court held that the Assessing Officer passed assessment order by\u00a0 making addition. On writ the Court held that since\u00a0 order had been passed in violation of principles of natural justice, same was\u00a0 set aside.\u00a0 (AY. 2018-19)(SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Principle of natural justice-Adjournment application is not considered-Order is set aside [S. 143(3), 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-47120","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cg0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47120","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=47120"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47120\/revisions"}],"predecessor-version":[{"id":47121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47120\/revisions\/47121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}