{"id":464,"date":"2018-04-30T05:40:12","date_gmt":"2018-04-30T05:40:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maruti-clean-coal-and-power-ltd-v-acit-2018-400-itr-397-161-dtr-457-300-ctr-358-chhattisgarh-hc\/"},"modified":"2018-04-30T05:40:12","modified_gmt":"2018-04-30T05:40:12","slug":"maruti-clean-coal-and-power-ltd-v-acit-2018-400-itr-397-161-dtr-457-300-ctr-358-chhattisgarh-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maruti-clean-coal-and-power-ltd-v-acit-2018-400-itr-397-161-dtr-457-300-ctr-358-chhattisgarh-hc\/","title":{"rendered":"Maruti Clean Coal And Power Ltd. v. ACIT  (2018) 400 ITR 397 \/ 161 DTR 457 \/ 300 CTR 358 (Chhattisgarh) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; notice issued without proper sanction was held to be bad in law and liable  to be quashed .( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice \u2013 After expiry of four years \u2013 Notice and proceedings was vitiated for want of specific sanction .[  S. 147, 148 ]<\/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":[1],"tags":[],"class_list":["post-464","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/464","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=464"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/464\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}