{"id":15723,"date":"2021-03-11T15:32:56","date_gmt":"2021-03-11T10:02:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/angels-immigration-and-educational-consultants-pvt-ltd-v-uoi-2020-429-itr-1-phhc\/"},"modified":"2021-10-08T12:52:50","modified_gmt":"2021-10-08T07:22:50","slug":"angels-immigration-and-educational-consultants-pvt-ltd-v-uoi-2020-429-itr-1-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/angels-immigration-and-educational-consultants-pvt-ltd-v-uoi-2020-429-itr-1-phhc\/","title":{"rendered":"Angels Immigration And Educational Consultants Pvt. Ltd. v. UOI (2020) 429 ITR 1 \/ ( 2021) 199 DTR 78\/ 319 CTR 435 (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the writ petition to quash the continuation of prosecution proceedings, the Court held that pending application before Settlement Commission does not bar criminal prosecution.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Application pending before Settlement Commission-Does not Bar Criminal Prosecution. [S. 245C, 245D, 276C, 277, Indian Penal Code, 1860, S. 417]<\/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-15723","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-45B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15723","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=15723"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15723\/revisions"}],"predecessor-version":[{"id":22251,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15723\/revisions\/22251"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}