{"id":28504,"date":"2022-07-18T17:13:31","date_gmt":"2022-07-18T11:43:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/unisource-hydro-carbon-services-pvt-ltd-v-uoi-2022-444-itr-227-212-dtr-151-326-dtr-566-cal-hc-editorial-in-unisource-hydro-carbon-services-pvt-ltd-v-uoi-2022-444-itr-229-cal-hc\/"},"modified":"2023-01-28T11:18:32","modified_gmt":"2023-01-28T05:48:32","slug":"unisource-hydro-carbon-services-pvt-ltd-v-uoi-2022-444-itr-227-212-dtr-151-326-dtr-566-cal-hc-editorial-in-unisource-hydro-carbon-services-pvt-ltd-v-uoi-2022-444-itr-229-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/unisource-hydro-carbon-services-pvt-ltd-v-uoi-2022-444-itr-227-212-dtr-151-326-dtr-566-cal-hc-editorial-in-unisource-hydro-carbon-services-pvt-ltd-v-uoi-2022-444-itr-229-cal-hc\/","title":{"rendered":"Unisource Hydro Carbon Services Pvt. Ltd. v. UOI (2022) 444 ITR 227 \/ 212 DTR 151 \/ 326 DTR 566 (Cal.)(HC) Editorial : In Unisource Hydro Carbon Services Pvt. Ltd. v. UOI (2022) 444 ITR 229 \/139 taxmann.com 411\/ 212 DTR 151  (Cal.)(HC) order of single judge reversed."},"content":{"rendered":"<p>Dismissing the petition the Court observed that\u00a0 the petitioner with the sole intention of avoiding the payment of tax determined in the assessment order deliberately chosen the forum of revision under section\u00a0264\u00a0with the intention to make out a case before the court again under article\u00a0226\u00a0of the\u00a0Constitution of India\u00a0indirectly to get interference in the assessment order which the Commissioner in exercise of his power under section\u00a0264\u00a0had refused and the court had also refused in the first round of litigation. On the facts considering the\u00a0 conduct of the assessee the petition was dismissed. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Alternative remedy-Dismissal of earlier writ on ground of alternative remedy of appeal-Dismissal of revision petition-Not entertained. [S. 246A, 264 (7), 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-28504","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7pK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28504","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=28504"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28504\/revisions"}],"predecessor-version":[{"id":32201,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28504\/revisions\/32201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}