{"id":1114,"date":"2018-05-31T13:17:44","date_gmt":"2018-05-31T13:17:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/habitat-shelters-p-ltd-v-pcit-2018-254-taxman-160-karn-hc\/"},"modified":"2020-10-11T07:42:05","modified_gmt":"2020-10-11T07:42:05","slug":"habitat-shelters-p-ltd-v-pcit-2018-254-taxman-160-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/habitat-shelters-p-ltd-v-pcit-2018-254-taxman-160-karn-hc\/","title":{"rendered":"Habitat Shelters (P.) Ltd. v. PCIT (2018) 254 Taxman 160\/ 170 DTR 118 \/ 305 CTR 279  \/ (2020) 426 ITR 284 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ;Court cannot go into sufficiency of reasons assigned by assessing authority for directing Special Audit.\u00a0 If there were no reasons assigned and objections of assessee were not considered court can entertain the petition<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.142(2A): Inquiry before assessment\u2013 Special audit\u2013Court cannot go into sufficiency of reasons assigned by assessing authority for directing Special Audit<\/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":[1],"tags":[],"class_list":["post-1114","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1114","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=1114"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1114\/revisions"}],"predecessor-version":[{"id":12952,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1114\/revisions\/12952"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}