{"id":51702,"date":"2025-03-04T11:12:51","date_gmt":"2025-03-04T05:42:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/d-r-jayakothandaraman-v-government-of-india-2024469-itr-557-148-taxmann-com-21-madhc\/"},"modified":"2025-03-04T11:12:51","modified_gmt":"2025-03-04T05:42:51","slug":"d-r-jayakothandaraman-v-government-of-india-2024469-itr-557-148-taxmann-com-21-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/d-r-jayakothandaraman-v-government-of-india-2024469-itr-557-148-taxmann-com-21-madhc\/","title":{"rendered":"D. R. Jayakothandaraman v. Government of India (2024)469 ITR 557 \/ 148 taxmann.com 21 (Mad)(HC)"},"content":{"rendered":"<p>Held, that \u00a0order is passed without considering the reply of the assessee and non application of mind. Notice and order disposing the objection is quashed and set aside (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Sufficient opportunity to be heard is not given-Order is not valid [S. 147, 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-51702","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-drU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51702","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=51702"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51702\/revisions"}],"predecessor-version":[{"id":51703,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51702\/revisions\/51703"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}