{"id":18811,"date":"2021-05-30T19:27:20","date_gmt":"2021-05-30T13:57:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/h-m-sahajhan-v-pcit-2020-192-dtr-278-ker-hc\/"},"modified":"2021-05-30T19:27:20","modified_gmt":"2021-05-30T13:57:20","slug":"h-m-sahajhan-v-pcit-2020-192-dtr-278-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/h-m-sahajhan-v-pcit-2020-192-dtr-278-ker-hc\/","title":{"rendered":"H.M. Sahajhan v. PCIT (2020) 192 DTR 278 (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that in the instant case, for the sake of repetition just to circumvent the procedure of appeal, which prima facie is time barred; writ petition in the year 2020 \u00a0has been filed. This Court cannot assume a role of an appellate court and examine the veracity and legality of an order of assessment on merits. Accordingly\u00a0 the petition was dismissed . \u00a0(AY. 2009-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 :Commissioner &#8211; Revision of other orders \u2013 Delay in flling the writ petition against revision order \u2013 No explanation  was furnished \u2013 Writ petition was dismssed [  S. 154 , 271(1) (c ), 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-18811","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Tp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18811","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=18811"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18811\/revisions"}],"predecessor-version":[{"id":18812,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18811\/revisions\/18812"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}