{"id":37822,"date":"2023-10-16T11:58:52","date_gmt":"2023-10-16T06:28:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/itsc-v-agson-global-p-ltd-2023-291-taxman-356-sc-editorial-agson-global-p-ltd-v-itsc-2016-380-itr-342-237-taxman-158-delhihc-affirmed\/"},"modified":"2023-10-16T11:58:52","modified_gmt":"2023-10-16T06:28:52","slug":"itsc-v-agson-global-p-ltd-2023-291-taxman-356-sc-editorial-agson-global-p-ltd-v-itsc-2016-380-itr-342-237-taxman-158-delhihc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/itsc-v-agson-global-p-ltd-2023-291-taxman-356-sc-editorial-agson-global-p-ltd-v-itsc-2016-380-itr-342-237-taxman-158-delhihc-affirmed\/","title":{"rendered":"ITSC v. Agson Global (P.) Ltd. (2023) 291 Taxman 356 (SC) Editorial: Agson Global (P.) Ltd v. ITSC (2016) 380 ITR 342\/ 237 Taxman 158 (Delhi)(HC), affirmed."},"content":{"rendered":"<p>High Court\u00a0 held that Settlement Commission does not have power to direct a special audit under section 142(2A) in course of settlement proceedings under Chapter XIX-A of Act. SLP against the\u00a0 order was disposed of as, on account of abolition of Income-tax Settlement Commission nothing survived for adjudication in matter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245F : Settlement Commission-Powers-Special Audit-Settlement Commission does not have power to direct aa special audit under section 142(2A) of the Act. [S. 142(2A), 245C, Art. 136] <\/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-37822","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Q2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37822","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=37822"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37822\/revisions"}],"predecessor-version":[{"id":37823,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37822\/revisions\/37823"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}