{"id":54660,"date":"2025-06-02T16:18:31","date_gmt":"2025-06-02T10:48:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tadimalla-gowthami-v-ito-2025472-itr-150-171-taxmann-com-310-madhc\/"},"modified":"2025-06-02T16:18:31","modified_gmt":"2025-06-02T10:48:31","slug":"tadimalla-gowthami-v-ito-2025472-itr-150-171-taxmann-com-310-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tadimalla-gowthami-v-ito-2025472-itr-150-171-taxmann-com-310-madhc\/","title":{"rendered":"Tadimalla Gowthami v. ITO (2025)472 ITR 150 \/ 171 taxmann.com 310 (Mad)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held, that the order of reassessment without providing an opportunity of personal hearing to the assessee\u00a0 is not valid. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Natural justice- Opportunity of hearing- Order passed  without giving an   adequate opportunity of hearing is not valid. [S. 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-54660","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54660","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=54660"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54660\/revisions"}],"predecessor-version":[{"id":54661,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54660\/revisions\/54661"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}