{"id":5991,"date":"2019-06-28T12:35:49","date_gmt":"2019-06-28T12:35:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/akshar-builders-v-pcit-2019-414-itr-34-guj-hc\/"},"modified":"2019-06-28T12:35:49","modified_gmt":"2019-06-28T12:35:49","slug":"akshar-builders-v-pcit-2019-414-itr-34-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akshar-builders-v-pcit-2019-414-itr-34-guj-hc\/","title":{"rendered":"Akshar Builders. V.  PCIT  (2019)  414 ITR 34 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the period between February 2, 2018 to four weeks after February 4, 2019, when the applications stood disposed of, could not be taken into consideration for the purpose of computing the period of 18 months as contemplated under section\u00a0245D(4A)\u00a0, for passing the order under section\u00a0245D(4)\u00a0by the Settlement Commission. The Settlement Commission was directed\u00a0 to pass orders as expeditiously as possible.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission\u2013Restoration of matter to Settlement Commission  by High Court-Computation of period of 18 months-Period   taken by assessee in pursuing remedy before Court and period during which order stayed  to be excluded. [S. 245D(4A)]<\/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-5991","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1yD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5991","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=5991"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5991\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}