{"id":23701,"date":"2022-01-09T10:50:54","date_gmt":"2022-01-09T05:20:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dongfang-electric-corporation-ltd-v-designated-authority-2021-438-itr-660-205-dtr-281-322-ctr-353-telanganahc\/"},"modified":"2022-01-09T10:50:54","modified_gmt":"2022-01-09T05:20:54","slug":"dongfang-electric-corporation-ltd-v-designated-authority-2021-438-itr-660-205-dtr-281-322-ctr-353-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dongfang-electric-corporation-ltd-v-designated-authority-2021-438-itr-660-205-dtr-281-322-ctr-353-telanganahc\/","title":{"rendered":"Dongfang Electric Corporation Ltd. v. Designated Authority (2021) 438 ITR 660 \/ 205 DTR 281 \/ 322 CTR 353 (Telangana)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 where a draft assessment order is passed against the assessee under section\u00a0144C\u00a0and the assessee has not filed objections to it and pending a final assessment order, the assessee can file an application under the Direct Tax Vivad Se Vishwas Act, 2020. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(1)(a) : Appellant-Draft assessment order-Final assessment order was not passed-Eligible under the scheme [IT Act, S. 144C, 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-23701","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ah","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23701","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=23701"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23701\/revisions"}],"predecessor-version":[{"id":23702,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23701\/revisions\/23702"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}