{"id":47184,"date":"2024-10-17T12:35:15","date_gmt":"2024-10-17T07:05:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/coonoor-sri-thanthi-mariamman-kerala-seva-sangam-v-aui-2024-299-taxman-470-mad-hc\/"},"modified":"2024-12-31T18:52:28","modified_gmt":"2024-12-31T13:22:28","slug":"coonoor-sri-thanthi-mariamman-kerala-seva-sangam-v-aui-2024-299-taxman-470-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/coonoor-sri-thanthi-mariamman-kerala-seva-sangam-v-aui-2024-299-taxman-470-mad-hc\/","title":{"rendered":"Coonoor Sri Thanthi Mariamman Kerala Seva Sangam v. AUI (2024) 299 Taxman 470 \/468 ITR 155\/ (Mad.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>An assessment order was passed making addition on account of cash deposited in its bank account. Assessee has given proper reply and also attached the relevant documents. The\u00a0 Assessing Officer passed the order without considering the reply. Reassessment notice and order disposing the objection is quashed and set aside. Matter was\u00a0 remanded for reconsideration. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Cash deposited in bank account-Reply was not considered-Reassessment notice and order disposing the objection is set aside.[S.  148, 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-47184","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ch2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47184","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=47184"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47184\/revisions"}],"predecessor-version":[{"id":49501,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47184\/revisions\/49501"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}