{"id":5618,"date":"2019-05-31T05:11:02","date_gmt":"2019-05-31T05:11:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/national-projects-construction-corporation-ltd-npcc-v-dcit-2019-413-itr-130-delhi-hc\/"},"modified":"2019-10-19T10:01:57","modified_gmt":"2019-10-19T10:01:57","slug":"national-projects-construction-corporation-ltd-npcc-v-dcit-2019-413-itr-130-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-projects-construction-corporation-ltd-npcc-v-dcit-2019-413-itr-130-delhi-hc\/","title":{"rendered":"National Projects Construction Corporation Ltd. (NPCC)  v.  DCIT  (2019) 413 ITR 130\/ 179 DTR 53\/ 310 CTR 367 \/ 265 Taxman 249 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the petition the court held that, Assessing Officer has made genuine attempt to understand nature of Assessee&#8217;s business and method of accounting. As the principles of natural justice is not violated, order for Special Audit\u00a0 is justified. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 142(2A) : Inquiry before assessment\u2013Special audit\u2013Genuine attempt by Assessing Officer to understand nature of Assessee&#8217;s business and method of accounting-Principles of natural justice not violated-Order for Special Audit  is justified.<\/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-5618","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1sC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5618","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=5618"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5618\/revisions"}],"predecessor-version":[{"id":7924,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5618\/revisions\/7924"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}