{"id":1540,"date":"2018-07-01T06:50:47","date_gmt":"2018-07-01T06:50:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shubharam-complex-v-ito-2018-255-taxman-364-karn-hc\/"},"modified":"2018-07-01T06:50:47","modified_gmt":"2018-07-01T06:50:47","slug":"shubharam-complex-v-ito-2018-255-taxman-364-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shubharam-complex-v-ito-2018-255-taxman-364-karn-hc\/","title":{"rendered":"Shubharam Complex v. ITO ( 2018) 255 Taxman 364 ( Karn) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that , AO wrongly \u00a0treated the return filed as in valid. Fresh return filed along \u00a0with condonation of delay which was rejected without providing an opportunity of hearing .AO is \u00a0directed to pay the refund to the assessee after scrutinizing return \u00a0. ( AY. 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.139: Return- Refund \u2013 AO wrongly  treated the return filed as in valid- Fresh return filed along  with condonation of delay which was rejected \u2013 AO is  directed to pay the refund to the assessee after scrutinizing return [ S. 119(2)(b), 139 (9) ]<\/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-1540","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1540","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=1540"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1540\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}