{"id":23968,"date":"2022-01-12T15:23:15","date_gmt":"2022-01-12T09:53:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhola-ram-steel-p-ltd-v-pcit-2021-198-dtr-94-319-ctr-494-pathc\/"},"modified":"2022-01-12T15:23:15","modified_gmt":"2022-01-12T09:53:15","slug":"bhola-ram-steel-p-ltd-v-pcit-2021-198-dtr-94-319-ctr-494-pathc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhola-ram-steel-p-ltd-v-pcit-2021-198-dtr-94-319-ctr-494-pathc\/","title":{"rendered":"Bhola Ram Steel (P) Ltd v. PCIT (2021) 198 DTR 94 \/ 319 CTR 494 (Pat)(HC)"},"content":{"rendered":"<p>On a writ to quash the issuance of notice issued under section 148 of the Act , as disputed question of fact was involved , the matter was remanded\u00a0 to the Assessing Officer .\u00a0 (AY. 2012 -13 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice \u2013 Disputed question of fact \u2013 Matter remanded to the Assessing Officer .  [ S. 142(1), 147,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-23968","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6eA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23968","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=23968"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23968\/revisions"}],"predecessor-version":[{"id":23969,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23968\/revisions\/23969"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}