{"id":39147,"date":"2024-02-13T12:02:42","date_gmt":"2024-02-13T06:32:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/geekay-millennium-company-v-uoino-2-2023455-itr-574-chhattisgarhhc-editorial-decision-of-the-single-judge-in-geekay-millennium-company-v-uoi-no-1-2023455-itr-231-chhattisgarhhc-aff\/"},"modified":"2024-02-13T12:02:42","modified_gmt":"2024-02-13T06:32:42","slug":"geekay-millennium-company-v-uoino-2-2023455-itr-574-chhattisgarhhc-editorial-decision-of-the-single-judge-in-geekay-millennium-company-v-uoi-no-1-2023455-itr-231-chhattisgarhhc-aff","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/geekay-millennium-company-v-uoino-2-2023455-itr-574-chhattisgarhhc-editorial-decision-of-the-single-judge-in-geekay-millennium-company-v-uoi-no-1-2023455-itr-231-chhattisgarhhc-aff\/","title":{"rendered":"Geekay Millennium Company v. UOI(No.2) (2023)455 ITR 574 (Chhattisgarh)(HC) Editorial: Decision of the single judge in Geekay Millennium Company v. UOI (No.1) (2023)455 ITR 231 (Chhattisgarh)(HC), affirmed."},"content":{"rendered":"<p>Dismissing the\u00a0 appeal the Court held that since the alternative efficacious remedy of appeal before the appellate authorities under sections\u00a0246A\u00a0and\u00a0254\u00a0and appeal before the High Court under section\u00a0260A\u00a0were available to the assessee, the writ petition at such a pre-mature stage would not be entertained and granted the assessee time to file appeal before the appellate authorities who were directed to consider and decide the appeal on merits in accordance with law. Order of single judge is affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A  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-39147","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39147","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=39147"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39147\/revisions"}],"predecessor-version":[{"id":39148,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39147\/revisions\/39148"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}