{"id":45295,"date":"2024-08-16T10:01:11","date_gmt":"2024-08-16T04:31:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/abrar-fakirmohmmad-shaikh-v-ito-it-2023108-itr-127-pune-trib-2\/"},"modified":"2024-08-20T13:28:44","modified_gmt":"2024-08-20T07:58:44","slug":"abrar-fakirmohmmad-shaikh-v-ito-it-2023108-itr-127-pune-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abrar-fakirmohmmad-shaikh-v-ito-it-2023108-itr-127-pune-trib-2\/","title":{"rendered":"Abrar Fakirmohmmad Shaikh v. ITO (IT) (2023)108 ITR 127\/ 226 TTJ 721 ( Pune) (Trib)"},"content":{"rendered":"<p>Non-resident made eligible assessee by Finance Act, 2020 with effect from 1-4-2020,reassessment proceedings conducted after that date. Assessing Officer justified in adhering to provisions prescribed under amended provision.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Non-Resident-Assessment-Eligible assessee \u2014Order under Section 92CA is  not prerequisite in case of  Non-resident.[S.92CA]  <\/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-45295","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bMz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45295","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=45295"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45295\/revisions"}],"predecessor-version":[{"id":45628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45295\/revisions\/45628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}