{"id":47713,"date":"2024-11-07T19:29:15","date_gmt":"2024-11-07T13:59:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinesh-kumar-goyal-huf-v-ito-2024-337-ctr-595-235-dtr-316-235-dtr-316-cal-hc-editorial-order-of-single-judge-is-set-aside-dinesh-kumar-goyal-huf-v-ito-2024-337-ctr-592-cal-hc\/"},"modified":"2024-11-07T19:29:15","modified_gmt":"2024-11-07T13:59:15","slug":"dinesh-kumar-goyal-huf-v-ito-2024-337-ctr-595-235-dtr-316-235-dtr-316-cal-hc-editorial-order-of-single-judge-is-set-aside-dinesh-kumar-goyal-huf-v-ito-2024-337-ctr-592-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-kumar-goyal-huf-v-ito-2024-337-ctr-595-235-dtr-316-235-dtr-316-cal-hc-editorial-order-of-single-judge-is-set-aside-dinesh-kumar-goyal-huf-v-ito-2024-337-ctr-592-cal-hc\/","title":{"rendered":"Dinesh Kumar Goyal (HUF) v. ITO (2024) 337 CTR 595 \/ 235 DTR 316 \/ 235 DTR 316 (Cal) (HC) Editorial : Order of single judge is set aside, Dinesh Kumar Goyal (HUF) v. ITO (2024) 337 CTR 592 (Cal) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the AO having passed the impugned order under s. 148A(d) by making detailed discussion and by a speaking order based on facts and evidence, the contention of the assessee that it is not satisfied with the reasoning and finding of the AO cannot be a ground for interference with the same in the writ proceeding. (AY 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principle of natural justice-Non-speaking order-No procedural irregularities-Writ petition is dismissed.[S. 148, 148A(b), 148A(d), 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-47713","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cpz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47713","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=47713"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47713\/revisions"}],"predecessor-version":[{"id":47714,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47713\/revisions\/47714"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}