{"id":53050,"date":"2025-04-21T14:58:18","date_gmt":"2025-04-21T09:28:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/naresh-sangeetha-v-ito-2024471-itr-515-mad-hc\/"},"modified":"2025-04-21T14:58:18","modified_gmt":"2025-04-21T09:28:18","slug":"naresh-sangeetha-v-ito-2024471-itr-515-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naresh-sangeetha-v-ito-2024471-itr-515-mad-hc\/","title":{"rendered":"Naresh Sangeetha v. ITO (2024)471 ITR 515 (Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the\u00a0 Court held that if\u00a0 statement of third parties cannot be used against the assessee without giving an opportunity of cross examination is given. Assessment order is set aside and matter remanded for reconsideration. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Capital gains-Penny  stock-Shyam transactions-Statement of third parties used against the assessee-No opportunity of cross examination is given-Assessment order is set aside and matter remanded for reconsideration.[S. 10(38) 45, 112A,   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-53050","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dNE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53050","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=53050"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53050\/revisions"}],"predecessor-version":[{"id":53051,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53050\/revisions\/53051"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}