{"id":65357,"date":"2026-10-30T16:43:03","date_gmt":"2026-10-30T11:13:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-arvind-kumar-r-shaw-v-uoi-2026-310-taxman-272-madhc-editorial-dr-arvind-kumar-r-shaw-v-uoi-madhcwp-no-14256-of-2024-dt-27-1-2026\/"},"modified":"2026-10-30T16:43:03","modified_gmt":"2026-10-30T11:13:03","slug":"dr-arvind-kumar-r-shaw-v-uoi-2026-310-taxman-272-madhc-editorial-dr-arvind-kumar-r-shaw-v-uoi-madhcwp-no-14256-of-2024-dt-27-1-2026","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-arvind-kumar-r-shaw-v-uoi-2026-310-taxman-272-madhc-editorial-dr-arvind-kumar-r-shaw-v-uoi-madhcwp-no-14256-of-2024-dt-27-1-2026\/","title":{"rendered":"Dr.Arvind Kumar R Shaw v. UOI (2026) 310 Taxman 272 (Mad)(HC) Editorial : Dr.Arvind Kumar R Shaw v. UOI (Mad)(HC)(WP No.14256 of 2024 dt. 27-1-2026)"},"content":{"rendered":"<p>Assessee purchased a car and handed it over to a person on assurance of sale, but no payment was received, and the person became untraceable. Later, the case was seized by the Income Tax Department. Consequently, proceedings under section 153C culminated in an assessment order under section 143(3) read with section 153C. Single Judge dismissed writ, citing disputed questions of fact and the availability of an efficacious alternative remedy, while granting liberty to file an appeal before the Tribunal within a specified period. Division Bench affirmed the order of the single judge.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Alternative remedy-Order of single judge affirmed.[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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65357","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h09","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65357","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=65357"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65357\/revisions"}],"predecessor-version":[{"id":65358,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65357\/revisions\/65358"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}