{"id":48580,"date":"2024-12-01T10:12:59","date_gmt":"2024-12-01T04:42:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/express-infrastructure-pvt-ltd-v-ito-2024467-itr-137-162-taxmann-com-565-madhc\/"},"modified":"2024-12-01T10:12:59","modified_gmt":"2024-12-01T04:42:59","slug":"express-infrastructure-pvt-ltd-v-ito-2024467-itr-137-162-taxmann-com-565-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/express-infrastructure-pvt-ltd-v-ito-2024467-itr-137-162-taxmann-com-565-madhc\/","title":{"rendered":"Express Infrastructure Pvt. Ltd. v. ITO (2024)467 ITR 137\/ 162 taxmann.com 565 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition,\u00a0 the Court held that there\u00a0 was no final determination of the tax liability in the order rejecting the objections of the assessee. The assessee could raise all objections before the Assessing Officer as it stood prior to April 1, 2021. The assessment order should\u00a0 pass the order after giving a reasonable opportunity of hearing. (AY. 2017-18)(SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Rejection of  objections-No final determination of  tax liability-Writ petition is dismissed.[S. 37(1), 148, 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-48580","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48580","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=48580"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48580\/revisions"}],"predecessor-version":[{"id":48581,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48580\/revisions\/48581"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}