{"id":54879,"date":"2025-06-11T12:54:56","date_gmt":"2025-06-11T07:24:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hemalatha-rajan-v-dy-cit-2025-302-taxman-229-mad-hc\/"},"modified":"2025-06-11T12:54:56","modified_gmt":"2025-06-11T07:24:56","slug":"hemalatha-rajan-v-dy-cit-2025-302-taxman-229-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hemalatha-rajan-v-dy-cit-2025-302-taxman-229-mad-hc\/","title":{"rendered":"Hemalatha Rajan v. Dy. CIT (2025) 302 Taxman 229 (Mad.)(HC)"},"content":{"rendered":"<p>The Assessment order was revised by the Commissioner on the ground that the Assessing Officer has not properly verified in the course of assessment proceedings.\u00a0 On appeal the Tribunal affirmed the order of the Commissioner. On appeal High Court affirmed the\u00a0 order of the Tribunal. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-<br \/>\nCash credits-Cash deposit-Demonetisation-Revision is held to be justified. [S. 68, 143 (3), 260A] <\/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-54879","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eh9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54879","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=54879"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54879\/revisions"}],"predecessor-version":[{"id":54880,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54879\/revisions\/54880"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}