{"id":1423,"date":"2018-06-23T02:10:57","date_gmt":"2018-06-23T02:10:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aircel-ltd-v-dcit-2018-404-itr-455-mad-hc\/"},"modified":"2018-11-04T11:22:57","modified_gmt":"2018-11-04T11:22:57","slug":"aircel-ltd-v-dcit-2018-404-itr-455-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aircel-ltd-v-dcit-2018-404-itr-455-mad-hc\/","title":{"rendered":"Aircel Ltd.  v. DCIT (2018)  404 ITR 455\/169 DTR 327 \/ 304 CTR 630 (Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 ;the assessee had no opportunity of being heard in the matter,\u00a0 there was no evidence of change of business accordingly\u00a0the letter proposing to transfer of case is \u00a0held to be not valid . ( AY.2015-16 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases \u2013 No evidence of change of business -Opportunity of  hearing was not given \u2013 Letter proposing to transfer of case is  held to be not valid .<\/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-1423","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1423","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=1423"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1423\/revisions"}],"predecessor-version":[{"id":2868,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1423\/revisions\/2868"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}