{"id":60281,"date":"2026-06-05T09:22:44","date_gmt":"2026-06-05T03:52:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mangal-chand-v-add-cit-2025-483-itr-187-madhc\/"},"modified":"2026-06-05T09:22:44","modified_gmt":"2026-06-05T03:52:44","slug":"mangal-chand-v-add-cit-2025-483-itr-187-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mangal-chand-v-add-cit-2025-483-itr-187-madhc\/","title":{"rendered":"Mangal Chand v. Add. CIT (2025) 483 ITR 187 (Mad)(HC)"},"content":{"rendered":"<p>Held, that the material on record showed that a request for adjournment to the notice dated March 31, 2021 was in fact submitted on April 3, 2021. Without dealing with the assessee&#8217;s request or informing the assessee as to whether adjournment request was accepted or rejected, the assessing authority proceeded to make the order of assessment. The order had been passed in violation of principles of natural justice. The order of assessment was not valid.(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment-Principal of natural justice-Order passed set aside. [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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60281","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fGh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60281","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=60281"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60281\/revisions"}],"predecessor-version":[{"id":60282,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60281\/revisions\/60282"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}