{"id":37512,"date":"2023-09-07T15:53:25","date_gmt":"2023-09-07T10:23:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-p-gupta-v-cit-2023453-itr-739-sc-editorial-order-in-r-p-gupta-v-cit-allhc-wt-no-888-of-2018-wt-no-889-of-2018-dt-25-7-2018-set-aside\/"},"modified":"2023-09-07T15:53:25","modified_gmt":"2023-09-07T10:23:25","slug":"r-p-gupta-v-cit-2023453-itr-739-sc-editorial-order-in-r-p-gupta-v-cit-allhc-wt-no-888-of-2018-wt-no-889-of-2018-dt-25-7-2018-set-aside","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-p-gupta-v-cit-2023453-itr-739-sc-editorial-order-in-r-p-gupta-v-cit-allhc-wt-no-888-of-2018-wt-no-889-of-2018-dt-25-7-2018-set-aside\/","title":{"rendered":"R. P. Gupta v. CIT (2023)453 ITR 739 (SC) Editorial: Order in R. P. Gupta v. CIT (All)(HC) (WT No. 888 of 2018, WT No.889 of 2018 dt. 25 -7 2018) set aside."},"content":{"rendered":"<p>High Court dismissed the assessee\u2019s writ petition, against the demand raised\u00a0 by the\u00a0 Revenue. On a petition for special leave to appeal to the Supreme Court claiming that the assessee had taken the benefit of the Kar Vivad Samadhan Scheme, 1998 which was accepted by the Department and a \u201cno dues\u201d certificate was issued for the relevant period, but that nevertheless the Department sought to reopen the same issues, and that therefore he had filed the writ petition. High Court\u00a0 dismissed the petition.\u00a0 The Court held that no reply or counter affidavit was filed in the writ petition. The order barely contained any reason much less the facts or advertence to the contentions of the parties. The order was accordingly set aside. The High Court shall proceed to hear and dispose of the writ petitions on the merits expeditiously.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 88 : Settlement of tax payable &#8211; Notice  of demand &#8211;  Petition against notice of  demand -No due certificate was issued &#8211; Summary dismissal -No dues &#8211; Certificate under Kar Vivad Samadhan Scheme &#8211; Order of  High Court not stating facts or  adverting to contentions of  parties -Order set aside. [S. 92, ITACT, S. 156,  Art. 136, 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-37512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9L2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37512","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=37512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37512\/revisions"}],"predecessor-version":[{"id":37513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37512\/revisions\/37513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}