{"id":59774,"date":"2026-04-28T09:26:28","date_gmt":"2026-04-28T03:56:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramadoss-srikanthi-v-acit-2025-481-itr-126-174-taxmann-com-150-madhc\/"},"modified":"2026-04-28T09:26:28","modified_gmt":"2026-04-28T03:56:28","slug":"ramadoss-srikanthi-v-acit-2025-481-itr-126-174-taxmann-com-150-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramadoss-srikanthi-v-acit-2025-481-itr-126-174-taxmann-com-150-madhc\/","title":{"rendered":"Ramadoss Srikanthi v. ACIT (2025) 481 ITR 126 \/ 174 taxmann.com 150 (Mad)(HC)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>Dismissing the petition the Court held that notice dated 31-3-2021 under section 148 was issued within extended limitation period under section 149(1)(b) as it stood till 31-3-2021-Notice is not time barred even after application of first proviso to section 149 as amended with effect from 1-4-2021. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice dated 31-3-2021 under section 148 was issued within extended limitation period under section 149(1)(b) as it stood till 31-3-2021-Notice is not time barred even after application of first proviso to section 149 as amended with effect from 1-4-2021. [S. 148, 148A(b) 148A(d), 149(1)(b), 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-59774","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fy6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59774","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=59774"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59774\/revisions"}],"predecessor-version":[{"id":59775,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59774\/revisions\/59775"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}