{"id":41432,"date":"2024-04-08T18:20:55","date_gmt":"2024-04-08T12:50:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/southern-ispat-and-energy-ltd-v-uoi-no-1-2023459-itr-324-chhattisgarhhc-editorial-affirmed-southern-ispat-and-energy-ltd-v-uoi-no-2-2023459-itr-328-2022-143-taxmann-com-270-chh\/"},"modified":"2024-04-08T18:20:55","modified_gmt":"2024-04-08T12:50:55","slug":"southern-ispat-and-energy-ltd-v-uoi-no-1-2023459-itr-324-chhattisgarhhc-editorial-affirmed-southern-ispat-and-energy-ltd-v-uoi-no-2-2023459-itr-328-2022-143-taxmann-com-270-chh","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/southern-ispat-and-energy-ltd-v-uoi-no-1-2023459-itr-324-chhattisgarhhc-editorial-affirmed-southern-ispat-and-energy-ltd-v-uoi-no-2-2023459-itr-328-2022-143-taxmann-com-270-chh\/","title":{"rendered":"Southern Ispat and Energy Ltd. v. UOI (NO. 1) (2023)459 ITR 324 (Chhattisgarh)(HC) Editorial : Affirmed, Southern Ispat and Energy Ltd. v.UOI (NO. 2) (2023)459 ITR 328 \/(2022) 143 taxmann.com 270 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>Held, dismissing the writ petition, that the assessee\u2019s case was that sanction under section 151 of the Income-tax Act, 1961, was void, because the sanction did not bear a valid digital signature. In view of the alternative remedy available in favour of the assessee under section 246A of the Act, a writ would not issue to quash the notice of reassessment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Sanction-Alternative remedy-Writ petition dismissed. [S. 147, 151,246A,  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-41432","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aMg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41432","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=41432"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41432\/revisions"}],"predecessor-version":[{"id":41433,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41432\/revisions\/41433"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}