{"id":23448,"date":"2022-01-06T11:01:27","date_gmt":"2022-01-06T05:31:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dishman-infrastructure-ltd-v-acit-2021-437-itr-487-guj-hc\/"},"modified":"2022-07-10T13:43:10","modified_gmt":"2022-07-10T08:13:10","slug":"dishman-infrastructure-ltd-v-acit-2021-437-itr-487-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dishman-infrastructure-ltd-v-acit-2021-437-itr-487-guj-hc\/","title":{"rendered":"Dishman Infrastructure Ltd. v. ACIT (2021) 437 ITR 487 \/ 206 DTR 65\/ 323 CTR 39  \/ 129 taxmann.com 344  (Guj.)(HC)Editorial: SLP is dismissed Dishman Infrastructure Ltd. v . ACIT ( 2022) 285 Taxman 192\/\/ 443 ITR 227  (SC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that directions were neither arbitrary, illegal nor beyond the scope of the provision. The directions did not suffer from any illegality or infirmity. In any case, even if two or three queries out of forty five queries were found to be unwarranted, the entire order giving directions could not be set aside treating it to be a nullity. Relied on\u00a0 Sahara India (Firm) v. CIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2008%5d%20300%20ITR%200403\">(2008) 300 ITR 403<\/a>\u00a0(SC) and Rajesh Kumar v. Dy.CIT \u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2006%5d%20287%20ITR%200091\">(2006)\u00a0 287 ITR 91<\/a>\u00a0(SC)\u00a0 Deepak Agro Foods v. State of Rajasthan\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2008%5d%20016%20VST%200454\">(2008)\u00a0 16 VST 454<\/a>\u00a0(SC)..The court directed that the period during which the petitions remained pending shall be excluded while counting the period prescribed in the proviso to section\u00a0142(2C)\u00a0of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 142(2A) : Inquiry before assessment-Special audit-Natural justice-Search and Seizure-Directions were neither arbitrary, illegal nor beyond the scope of the provision-\tPeriod during which the petitions remained pending shall be excluded while counting the period prescribed in the proviso to section 142(2C) of the Act.  [S.14A,  142(2C), 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-23448","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23448","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=23448"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23448\/revisions"}],"predecessor-version":[{"id":28309,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23448\/revisions\/28309"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}