{"id":38924,"date":"2024-02-02T14:48:02","date_gmt":"2024-02-02T09:18:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajay-gupta-huf-v-ito-2023454-itr-787-delhihc-rajiv-gupta-huf-v-ito-2023454-itr-787-delhihc-editorial-slp-of-assessee-dismissed-ajay-gupta-v-ito-2023454-itr-794sc\/"},"modified":"2024-02-02T14:48:02","modified_gmt":"2024-02-02T09:18:02","slug":"ajay-gupta-huf-v-ito-2023454-itr-787-delhihc-rajiv-gupta-huf-v-ito-2023454-itr-787-delhihc-editorial-slp-of-assessee-dismissed-ajay-gupta-v-ito-2023454-itr-794sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-gupta-huf-v-ito-2023454-itr-787-delhihc-rajiv-gupta-huf-v-ito-2023454-itr-787-delhihc-editorial-slp-of-assessee-dismissed-ajay-gupta-v-ito-2023454-itr-794sc\/","title":{"rendered":"Ajay Gupta (HUF) v. ITO (2023)454 ITR 787 (Delhi)(HC) Rajiv Gupta (HUF) v. ITO (2023)454 ITR 787 (Delhi)(HC) Editorial : SLP of assessee dismissed, Ajay Gupta v. ITO (2023)454 ITR 794(SC)"},"content":{"rendered":"<p>Dismissing the petitions the Court held that\u00a0\u00a0 in view of the information which had formed the basis of the initiation of the inquiry in the reassessment proceedings under section\u00a0147\u00a0and the fact that the transactions in issue had been admitted by the assessees the order under section\u00a0148A(d)\u00a0and the notice under section\u00a0148\u00a0need not be interfered with. The disputed questions of fact involved could not be adjudicated exercising jurisdiction under article 226 of the Constitution of India. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-Accepted by assessee-Information from Investigation Wing-Alternative remedy-Writ petition was dismissed. [S. 147, 148, 148A(d), 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-38924","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38924","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=38924"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38924\/revisions"}],"predecessor-version":[{"id":38925,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38924\/revisions\/38925"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}