{"id":43013,"date":"2024-05-21T19:52:01","date_gmt":"2024-05-21T14:22:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jabalpur-development-authority-v-pcit-2024-296-taxman-220-mphc\/"},"modified":"2024-05-21T19:52:01","modified_gmt":"2024-05-21T14:22:01","slug":"jabalpur-development-authority-v-pcit-2024-296-taxman-220-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jabalpur-development-authority-v-pcit-2024-296-taxman-220-mphc\/","title":{"rendered":"Jabalpur Development Authority v. PCIT (2024) 296 Taxman 220 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the\u00a0 competent authority had duly applied its mind by taking into account not only response of assessee but also comments of revenue and due and sufficient opportunity was afforded to assessee before sanction was granted for special audit. On facts, there is\u00a0 no illegality in said approval for special audit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 142(2A) : Inquiry before assessment-Special audit-Sufficient opportunity was afforded to assessee before sanction was granted for special audit-Writ petition is dismissed. [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-43013","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bbL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43013","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=43013"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43013\/revisions"}],"predecessor-version":[{"id":43014,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43013\/revisions\/43014"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}