{"id":3099,"date":"2018-12-08T06:23:03","date_gmt":"2018-12-08T06:23:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ramswaroop-shivhare-v-dy-cit-2018-258-taxman-290-mphc\/"},"modified":"2019-03-03T04:45:59","modified_gmt":"2019-03-03T04:45:59","slug":"ramswaroop-shivhare-v-dy-cit-2018-258-taxman-290-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramswaroop-shivhare-v-dy-cit-2018-258-taxman-290-mphc\/","title":{"rendered":"Ramswaroop Shivhare v. Dy. CIT (2018) 258 Taxman 290 \/ 305 CTR 425\/ 170 DTR 427 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; Principal Commissioner had granted reasonable opportunity of being heard twice, before deciding issue of approval . Accordingly petition is\u00a0 dismissed.(AY. 2010-11 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.142(2A): Inquiry before assessment\u2013Special audit\u2013Principal Commissioner, before deciding issue of approval for Special Audit gave opportunity to assessee- Writ is dismissed.[ 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":[1],"tags":[],"class_list":["post-3099","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-NZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3099","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=3099"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3099\/revisions"}],"predecessor-version":[{"id":4152,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3099\/revisions\/4152"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}