{"id":39149,"date":"2024-02-13T12:03:10","date_gmt":"2024-02-13T06:33:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/geekay-millennium-company-v-uoi-no-1-2023455-itr-531-chhattisgarh-hc-editorial-geekay-millennium-company-v-uoino-2-2023455-itr-574-chhattisgarhhc-affirmed\/"},"modified":"2024-02-13T12:03:10","modified_gmt":"2024-02-13T06:33:10","slug":"geekay-millennium-company-v-uoi-no-1-2023455-itr-531-chhattisgarh-hc-editorial-geekay-millennium-company-v-uoino-2-2023455-itr-574-chhattisgarhhc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/geekay-millennium-company-v-uoi-no-1-2023455-itr-531-chhattisgarh-hc-editorial-geekay-millennium-company-v-uoino-2-2023455-itr-574-chhattisgarhhc-affirmed\/","title":{"rendered":"Geekay Millennium Company v. UOI (No. 1) (2023)455 ITR 531 (Chhattisgarh) (HC) Editorial: Geekay Millennium Company v. UOI(No.2) (2023)455 ITR 574 (Chhattisgarh)(HC), affirmed."},"content":{"rendered":"<p>Dismissing the writ challenging the\u00a0 reassessment proceedings the Court held that\u00a0 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.<\/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-39149","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39149","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=39149"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39149\/revisions"}],"predecessor-version":[{"id":39150,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39149\/revisions\/39150"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}