{"id":3399,"date":"2018-12-27T11:49:08","date_gmt":"2018-12-27T11:49:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/alay-rakesh-shah-v-dit-2018-259-taxman-189-gujhc\/"},"modified":"2018-12-27T11:49:08","modified_gmt":"2018-12-27T11:49:08","slug":"alay-rakesh-shah-v-dit-2018-259-taxman-189-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alay-rakesh-shah-v-dit-2018-259-taxman-189-gujhc\/","title":{"rendered":"Alay Rakesh Shah  v. DIT (2018) 259 Taxman 189 (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that; since Karta of HUF had taken appropriate steps at relevant time to protect interest of HUF, in absence of any allegations of misfeasance at hands of Karta, petitioner, a member of HUF, individually could not restart same litigation, long many years after cause of action had arisen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure-Illegal search-Karta of HUF had initiated litigation against alleged illegal search action of department on HUF at relevant time, a member of HUF individually could not restart same litigation long many years after cause of action had arisen. [S. 158BC,  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-3399","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-SP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3399","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=3399"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3399\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}