{"id":4715,"date":"2019-04-04T12:07:40","date_gmt":"2019-04-04T12:07:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dayanidhi-maran-v-acit-2018-171-dtr-161-305-ctr-233-mad-hc\/"},"modified":"2019-04-04T12:07:40","modified_gmt":"2019-04-04T12:07:40","slug":"dayanidhi-maran-v-acit-2018-171-dtr-161-305-ctr-233-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dayanidhi-maran-v-acit-2018-171-dtr-161-305-ctr-233-mad-hc\/","title":{"rendered":"Dayanidhi Maran v. ACIT (2018) 171 DTR 161 \/  305 CTR 233 (Mad.)(HC)"},"content":{"rendered":"<p><em>Assessee assumed Office of Union Minister for Communications and Information Technology on May 21, 2004 and he resigned from Office on May 13, 2007. He filed return of income for AY 2008-2009 and same was assessed and reached finality. In repose to notice u\/s 148 the, assessee addressed a letter to AO to provide reasons for reopening of assessment. On expiry of statutory period of six years.\u00a0 AO furnished reasons for reopening and thereafter, AO passed order, rejecting objections and confirmed reopening of assessment proceedings. The assessee challenged the order disposing the objection. Dismissing the petition the Court held that, <\/em><strong>mere non quoting of reasons formed by AO in notice would not vitiate entire proceedings- communication of all reasons for reopening of assessment at time of issuance of notice was not necessary. When notice was issued within timeline provided by virtue of s. 149(1)(b), challenge raised by assessee on point of limitation was not sustainable. Since assessee was holding high position of Union Minister and since, transaction were believed to be multifolded, which warranted further investigation, issuance of notices on multiple choice could not be faulted. Accordingly the writ petition was\u00a0 dismissed.\u00a0 (AY. 2008 -09 , 2009-10)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Mere non quoting of reasons formed by AO in  notice would not vitiate entire proceedings- communication of all reasons for reopening of assessment at time of issuance of notice was not necessary\u2014When notice was issued within timeline provided by virtue of s. 149(1)(b), challenge raised by assessee on point of limitation was not sustainable\u2014Since assessee was holding high position of Union Minister and since, transaction were believed to be multi folded, which warranted further investigation, issuance of notices on multiple choice could not be faulted\u2014Writ petition was  dismissed. [S.148\/ 149(1)(b)]<\/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":[1],"tags":[],"class_list":["post-4715","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1e3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4715","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=4715"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4715\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}