{"id":60291,"date":"2026-06-05T09:24:07","date_gmt":"2026-06-05T03:54:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/n-periyasamy-v-cit-2025-483-itr-779-madhc\/"},"modified":"2026-06-05T09:24:07","modified_gmt":"2026-06-05T03:54:07","slug":"n-periyasamy-v-cit-2025-483-itr-779-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/n-periyasamy-v-cit-2025-483-itr-779-madhc\/","title":{"rendered":"N. Periyasamy v. CIT (2025) 483 ITR 779 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition, the Court held that the right course to be adopted by the assessee was to file a rectification petition under section 154. The writ petition was devoid of merits. The assessee was granted liberty to file a rectification petition before the authority concerned under section 154. (AY.2017-18) (SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Sale proceeds of agricultural land partly invested in purchasing a house site and balance deposited in bank-Alternative remedy-Appeal pending before CIT(A)-Rectification application-Writ petition dismissed.[S. 154, 156,246A,  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-60291","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fGr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60291","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=60291"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60291\/revisions"}],"predecessor-version":[{"id":60292,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60291\/revisions\/60292"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}