{"id":42793,"date":"2024-05-16T17:01:30","date_gmt":"2024-05-16T11:31:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-p-gupta-v-cit-2023-332-ctr-213-224-ctr-457sc-editorial-from-the-decision-of-allahabad-high-court-wp-nos-887-to-889-of-2018-dt-25th-july-2018\/"},"modified":"2024-05-16T17:01:30","modified_gmt":"2024-05-16T11:31:30","slug":"r-p-gupta-v-cit-2023-332-ctr-213-224-ctr-457sc-editorial-from-the-decision-of-allahabad-high-court-wp-nos-887-to-889-of-2018-dt-25th-july-2018","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-p-gupta-v-cit-2023-332-ctr-213-224-ctr-457sc-editorial-from-the-decision-of-allahabad-high-court-wp-nos-887-to-889-of-2018-dt-25th-july-2018\/","title":{"rendered":"R.P. Gupta v. CIT. (2023) 332 CTR 213\/224 CTR 457(SC) Editorial: From the decision of Allahabad High Court, WP. Nos 887 to 889 of 2018 dt. 25th July, 2018."},"content":{"rendered":"<p>The assessee availed the benefit of the Kar Vivad Samdhan Scheme, 1998 which was accepted by the Revenue and a &#8216;No due&#8217; certificate was issued for the relevant period. The Assessing Officer issued reassessment notice. The assessee filed writ before the High Court. High Court\u00a0 summary dismissal of writ petition. On SLP the Court held that\u00a0 the order of High Court\u00a0 barely contains any reason much less the facts or advertence to the contentions of the parties, the matter has to be considered afresh on its merits. Accordingly the order is\u00a0 set aside and\u00a0 directed to hear and dispose of the writ petitions on their merits expeditiously.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Writ-Kar Vivad Samdhan Scheme, 1998 Maintainability-Dismissal of writ petition without reasons order-Order is set aside and High Court is directed to hear and dispose of the writ petitions on their merits expeditiously.[S. 147, Kar Vivad Samdhan Scheme, 1998,  Art. 136, 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-42793","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b8d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42793","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=42793"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42793\/revisions"}],"predecessor-version":[{"id":42794,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42793\/revisions\/42794"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}