{"id":1424,"date":"2018-06-23T02:11:42","date_gmt":"2018-06-23T02:11:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pratius-merchants-p-ltd-v-dcit-2018-404-itr-474-guj-hc\/"},"modified":"2018-11-04T07:00:23","modified_gmt":"2018-11-04T07:00:23","slug":"pratius-merchants-p-ltd-v-dcit-2018-404-itr-474-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pratius-merchants-p-ltd-v-dcit-2018-404-itr-474-guj-hc\/","title":{"rendered":"Pratius Merchants P. Ltd.  v. DCIT  (2018) 404 ITR 474\/170 DTR  122\/ 304 CTR 758  (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ;Accounts were complex and there was multiplicity of transactions .Notice was\u00a0 approved by PCIT\u00a0 after application of mind and also\u00a0 opportunity to be heard was\u00a0 given to\u00a0assessee\u00a0 .Accordingly the order for special audit is held to be valid .<strong><em>\u00a0<\/em><\/strong>(AY.2009-10 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.142(2A): Inquiry before assessment\u2013 Special audit\u2013  Accounts were complex and there was multiplicity of transactions  &#8211; Notice was  approved by PCIT  after application of mind and also  opportunity to be heard was  given to  assessee \u2014 Order for special audit is held to be 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-1424","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1424","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=1424"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1424\/revisions"}],"predecessor-version":[{"id":2830,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1424\/revisions\/2830"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}