{"id":4732,"date":"2019-04-05T11:44:13","date_gmt":"2019-04-05T11:44:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/p-thangaraju-v-ito-2018-170-dtr-253-mad-hc\/"},"modified":"2019-05-14T10:22:24","modified_gmt":"2019-05-14T10:22:24","slug":"p-thangaraju-v-ito-2018-170-dtr-253-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-thangaraju-v-ito-2018-170-dtr-253-mad-hc\/","title":{"rendered":"P. Thangaraju v. ITO ( 2018) 170 DTR 253 \/( 2019) 306  CTR 89(Mad.)(HC)"},"content":{"rendered":"<p>AO passed the order without giving sufficient time to file objection in respect of notice issued u\/s 148 of the Act. On writ the assessee contended that\u00a0 the notice could be issued u\/s 153C and not under S. 148. By an interim\u00a0 order High Court extended the time for filing the objections by assessee. Assessment order passed on same day before the time allowed by the court is set aside. (AY. 2007-08, 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Matter remanded to the AO for redoing the assessment after getting the reply from the assessee\u2013Original order passed was set aside.[S. 148, 153C]<\/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-4732","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ek","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4732","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=4732"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4732\/revisions"}],"predecessor-version":[{"id":5419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4732\/revisions\/5419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}