{"id":20696,"date":"2021-07-26T14:05:54","date_gmt":"2021-07-26T08:35:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nikeshkumar-bhupendrabhai-shah-v-uoi-2021-433-itr-7-guj-hc\/"},"modified":"2021-07-26T14:05:54","modified_gmt":"2021-07-26T08:35:54","slug":"nikeshkumar-bhupendrabhai-shah-v-uoi-2021-433-itr-7-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nikeshkumar-bhupendrabhai-shah-v-uoi-2021-433-itr-7-guj-hc\/","title":{"rendered":"Nikeshkumar Bhupendrabhai Shah v. UOI (2021) 433 ITR 7 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that instead of filing a statutory appeal as provided under section\u00a0246A\u00a0the assessee had directly invoked the writ jurisdiction under article\u00a0226\u00a0against the penalty proceedings on the basis of the assessment order being made final without availing of the alternative efficacious remedy as provided under the Act. The assessee was relegated to statutory remedy of appeal under the Act. (AY 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Alternative remedy-Writ will not lie. [S. 68, 144, 246A, 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-20696","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5nO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20696","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=20696"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20696\/revisions"}],"predecessor-version":[{"id":20697,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20696\/revisions\/20697"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}