{"id":40018,"date":"2024-03-16T13:19:33","date_gmt":"2024-03-16T07:49:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/space-enclave-pvt-ltd-v-ito-2023457-itr-382-mphc\/"},"modified":"2024-03-16T13:19:33","modified_gmt":"2024-03-16T07:49:33","slug":"space-enclave-pvt-ltd-v-ito-2023457-itr-382-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/space-enclave-pvt-ltd-v-ito-2023457-itr-382-mphc\/","title":{"rendered":"Space Enclave Pvt. Ltd. v. ITO (2023)457 ITR 382 (MP)(HC)"},"content":{"rendered":"<p>Held that even assuming an alternative remedy under section\u00a0246\u00a0of the\u00a0Income-tax Act, 1961\u00a0of filing an appeal is available, it will not operate as an absolute bar for entertaining the writ petition as the jurisdictional issues goes to the root of the matter and it is one of the exceptional factors carved out by the Supreme Court for exercise of jurisdiction under article 226 of the Constitution of India. Writ petition is admitted. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternate remedy-Not absolute bar for filing writ petition-Writ petition is admitted.[S. 147 148, 148A(b), 148A(d),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-40018","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aps","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40018","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=40018"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40018\/revisions"}],"predecessor-version":[{"id":40019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40018\/revisions\/40019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}