{"id":22610,"date":"2021-11-14T15:36:22","date_gmt":"2021-11-14T10:06:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/p-udaya-shankar-v-itsc-2021-281-taxman-134-mad-hc\/"},"modified":"2021-11-14T15:36:22","modified_gmt":"2021-11-14T10:06:22","slug":"p-udaya-shankar-v-itsc-2021-281-taxman-134-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-udaya-shankar-v-itsc-2021-281-taxman-134-mad-hc\/","title":{"rendered":"P. Udaya Shankar v. ITSC (2021) 281 Taxman 134 (Mad.) (HC )"},"content":{"rendered":"<p>Dismissing the petition the Court held that Settlement Commission had made\u00a0 a categorically finding that there was no cogent reason given for retracting statements made on three different occasions except for a vague assertion that he was unaware of financial implications of statements made during course of search and immediately thereafter . Findings of Settlement Commission were unambiguous and there was no perversity or infirmity in respect of said findings. Order of Settlement Commission was affirmed .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission &#8211; Application -Retraction of statement \u2013 Order passed by the Settlement commission rejecting the application was affirmed [ S. 245C, 245D(4) , 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-22610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5SG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22610","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=22610"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22610\/revisions"}],"predecessor-version":[{"id":22611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22610\/revisions\/22611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}