{"id":57743,"date":"2026-01-01T13:49:07","date_gmt":"2026-01-01T08:19:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-m-i-l-e-microfinance-ltd-v-acit-2025-479-itr-172-179-taxmann-com-65-madhc\/"},"modified":"2026-01-01T13:49:07","modified_gmt":"2026-01-01T08:19:07","slug":"s-m-i-l-e-microfinance-ltd-v-acit-2025-479-itr-172-179-taxmann-com-65-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-m-i-l-e-microfinance-ltd-v-acit-2025-479-itr-172-179-taxmann-com-65-madhc\/","title":{"rendered":"S.M.I.L.E. Microfinance Ltd v. ACIT (2025) 479 ITR 172 \/179 taxmann.com 65 (Mad)(HC)"},"content":{"rendered":"<p>Court set aside\u00a0 \u00a0to the Assessing Officer for comparing the earlier years statement of accounts and the assessee shall be granted personal hearing. (SJ) (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Demonetisation-Small borrowers-Statement not considered-Principle of natural justice-Matter remanded to Assessing Officer for fresh consideration-Taxation Laws (Second Amendment) Bill, 2016 (2016) 389 ITR (St.) 14, 21)  [S. 133(6), 143(3), 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-57743","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f1l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57743","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=57743"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57743\/revisions"}],"predecessor-version":[{"id":57744,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57743\/revisions\/57744"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}