{"id":47585,"date":"2024-11-07T16:26:14","date_gmt":"2024-11-07T10:56:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ravi-prakash-khetan-v-uoi-2024-336-ctr-829-pat-hc\/"},"modified":"2024-11-07T16:26:14","modified_gmt":"2024-11-07T10:56:14","slug":"ravi-prakash-khetan-v-uoi-2024-336-ctr-829-pat-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ravi-prakash-khetan-v-uoi-2024-336-ctr-829-pat-hc\/","title":{"rendered":"Ravi Prakash Khetan v. UOI (2024) 336 CTR 829 (Pat) (HC)"},"content":{"rendered":"<p>Failure to file return of income\u00a0\u00a0 prosecution \u00a0was launched.\u00a0 The made an application before the Competent Court to quash the proceedings on the ground that\u00a0 \u00a0delay in filing of return\u00a0 was on account of his ill health\u00a0 and\u00a0 was not wilful intentional. \u00a0Special Judge rejected the application. On appeal to High Court, high Court allowed the petition and order of Special Judge\u00a0 rejecting discharge application is quashed. \u00a0(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276CC : Offences and prosecutions-Failure to furnish return of income-Delay in filing return was due to ill health-Dismissal of discharge application of prosecution by Special Judge is quashed. [S. 139(1),  Criminal Procedure Code, S.245]       <\/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-47585","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cnv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47585","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=47585"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47585\/revisions"}],"predecessor-version":[{"id":47586,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47585\/revisions\/47586"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}