{"id":33118,"date":"2023-03-01T16:40:13","date_gmt":"2023-03-01T11:10:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/srs-mining-v-uoi-2022-328-ctr-510-141-taxmann-com-272-mad-hc-6\/"},"modified":"2023-04-19T06:55:49","modified_gmt":"2023-04-19T01:25:49","slug":"srs-mining-v-uoi-2022-328-ctr-510-141-taxmann-com-272-mad-hc-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srs-mining-v-uoi-2022-328-ctr-510-141-taxmann-com-272-mad-hc-6\/","title":{"rendered":"SRS Mining v. UOI (2022) 328 CTR 510 \/ 217 DTR  321 \/141 taxmann.com 272 (Mad.)(HC)"},"content":{"rendered":"<p>Petitioner challenged constitutional validity of section 292CC brought by Finance Act of 2012 giving retrospective effect. It was found that retrospectivity of said provision has no effect on case on hand, because search in case of assessee was conducted much after amendment and not by applying provision retrospectively. Further, it was otherwise clarificatory in nature therefore, challenge to constitutional validity of section 292CC was rejected. (AY.\u00a0 2014-15 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 292CC : Authorisation and assessment in case of search or requisition-Separately in the name of each person-Validity-Search  was conducted after introduction of section 292CC and not by applying provision retrospectively-Amendment is clarificatory in nature-Challenge to constitutional validity of section 292CC was rejected. [S. 132,132A,  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-33118","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ca","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33118","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=33118"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33118\/revisions"}],"predecessor-version":[{"id":33913,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33118\/revisions\/33913"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}