{"id":18156,"date":"2021-05-12T11:14:05","date_gmt":"2021-05-12T05:44:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/essilor-india-p-ltd-v-acit-2020-187-dtr-430-315-ctr-199-karn-hc\/"},"modified":"2021-05-12T11:14:05","modified_gmt":"2021-05-12T05:44:05","slug":"essilor-india-p-ltd-v-acit-2020-187-dtr-430-315-ctr-199-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/essilor-india-p-ltd-v-acit-2020-187-dtr-430-315-ctr-199-karn-hc\/","title":{"rendered":"Essilor India P. Ltd v. ACIT (2020) 187 DTR 430 \/ 315 CTR 199 (Karn) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held taht\u00a0\u00a0 without disposing the objection raised by the petitioner\u00a0 referring the matter to TPO being premature hence the court direcreted\u00a0 the revenue to dispose theprelimanry objection , meantime proceedings under section 92CA was stayed .\u00a0\u00a0 (AY.\u00a0 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013 Notice issued u\/s 92CA  based on the reassment notice was challenged as the objection to reassment notice was not disposed off \u2013 Directed to dispose the objection and proceedings u\/s 92CA was stayed [S. 92CA, 148,  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-18156","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4IQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18156","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=18156"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18156\/revisions"}],"predecessor-version":[{"id":18157,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18156\/revisions\/18157"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}