{"id":52894,"date":"2025-04-15T21:22:06","date_gmt":"2025-04-15T15:52:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sandhya-sailesh-smt-v-ito-2024470-itr-85-mad-hc\/"},"modified":"2025-04-15T21:22:06","modified_gmt":"2025-04-15T15:52:06","slug":"sandhya-sailesh-smt-v-ito-2024470-itr-85-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandhya-sailesh-smt-v-ito-2024470-itr-85-mad-hc\/","title":{"rendered":"Sandhya Sailesh (Smt.) v. ITO (2024)470 ITR 85 (Mad) (HC)"},"content":{"rendered":"<p>The petitioner challenged the\u00a0 exparte order in the name of legal heir without granting an opportunity of hearing. On writ allowing the petition the Court held that\u00a0 no show-cause notice was issued to the petitioner and no opportunity of personal hearing was offered to the petitioner before the assessment order dated May 31, 2023 hence the order\u00a0 passed in the name of the petitioner as the legal heir of the deceased assessee.\u00a0 The assessment order is\u00a0 quashed and the order is set aside. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-Best judgment assessment-Order passed in the name of legal heir without granting an opportunity of person hearing-Order is not valid.[S. 144, 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-52894","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dL8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52894","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=52894"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52894\/revisions"}],"predecessor-version":[{"id":52895,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52894\/revisions\/52895"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}