{"id":8903,"date":"2019-12-27T06:19:10","date_gmt":"2019-12-27T06:19:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/epson-india-p-ltd-v-acit-2019-418-itr-267-karn-hc\/"},"modified":"2020-01-12T09:19:55","modified_gmt":"2020-01-12T09:19:55","slug":"epson-india-p-ltd-v-acit-2019-418-itr-267-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/epson-india-p-ltd-v-acit-2019-418-itr-267-karn-hc\/","title":{"rendered":"Epson India P. Ltd. v. ACIT (2019) 418 ITR 267\/ 311 CTR 925  (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the\u00a0 petition the Court held that the Deputy Commissioner&#8217;s action was not without authority of law. The petition was premature for the reason that the Deputy Commissioner had specifically stated that the assessee would be afforded adequate opportunity to explain his case before passing order on objective appraisal of the evidence available. The assessee&#8217;s rights had not been affected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment\u2013Jurisdiction-Deputy Commissioner had jurisdiction to issue notice\u2013Petition  dismissed. [S.147,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":[1],"tags":[],"class_list":["post-8903","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2jB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8903","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=8903"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8903\/revisions"}],"predecessor-version":[{"id":9201,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8903\/revisions\/9201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}