{"id":15133,"date":"2021-02-02T12:02:12","date_gmt":"2021-02-02T12:02:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-adhiparasakhi-charitable-medical-educational-cultural-trust-2020-the-chambers-journal-december-p-167-mad-hc\/"},"modified":"2021-10-06T14:06:08","modified_gmt":"2021-10-06T08:36:08","slug":"cit-v-adhiparasakhi-charitable-medical-educational-cultural-trust-2020-the-chambers-journal-december-p-167-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-adhiparasakhi-charitable-medical-educational-cultural-trust-2020-the-chambers-journal-december-p-167-mad-hc\/","title":{"rendered":"CIT v. Adhiparasakhi Charitable Medical Educational Cultural Trust ( 2020) The Chamber\u2019s Journal \u2013 December \u2013 P. 167 \/Trust  (2020) 121 taxmann.com 24\/ (2021)  2021] 277 Taxman 333 (Mad) (HC) .   ( Mad ) (HC)"},"content":{"rendered":"<p>Allowing the Writ petition the Court held that\u00a0 there is no bar for filing of a second application before Settlement Commission\u00a0 , when the earlier application was not allowed to proceed u\/s 245D(1) of the Act . Section 245K(2)\u00a0 of the Act prohibits a subsequent application , only when the assessee had earlier made an application u\/s 245C is allowed to proceed u\/s 245D(1) of the Act . (WP Nos 34040&amp; 34041 dt 29 -10-2020)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245C : Settlement Commission \u2013 Second application \u2013 No bar for filing second application [ S. 245D(1), 245K(2), 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_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":[21],"tags":[],"class_list":["post-15133","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3W5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15133","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=15133"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15133\/revisions"}],"predecessor-version":[{"id":22218,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15133\/revisions\/22218"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}