{"id":40986,"date":"2024-04-01T11:20:43","date_gmt":"2024-04-01T05:50:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/midland-microfin-ltd-v-uoi2023458-itr-36-phhc\/"},"modified":"2024-04-01T11:20:43","modified_gmt":"2024-04-01T05:50:43","slug":"midland-microfin-ltd-v-uoi2023458-itr-36-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/midland-microfin-ltd-v-uoi2023458-itr-36-phhc\/","title":{"rendered":"Midland Microfin Ltd. v. UOI(2023)458 ITR 36 (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that\u00a0 Revenue has followed the due process of law hence the writ petition is dismissed.\u00a0 (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Followed statutory procedure-Alternative remedy-Writ petition dismissed. [S. 148A(b), 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-40986","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aF4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40986","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=40986"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40986\/revisions"}],"predecessor-version":[{"id":40987,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40986\/revisions\/40987"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}