{"id":268199,"date":"2022-06-10T13:00:28","date_gmt":"2022-06-10T07:30:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268199"},"modified":"2022-06-10T13:49:18","modified_gmt":"2022-06-10T08:19:18","slug":"del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","title":{"rendered":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO"},"content":{"rendered":"

Delhi High Court:<\/strong> A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as none of the submissions and contentions was considered by the Assessing Officer.<\/p>\n

The instant writ petition was filed challenging the impugned assessment order passed for the Assessment Year 2016-17 under Section 147 read with Sections 144 & 144B of the Income Tax Act, 1961 (hereinafter ‘IT Act’) as well as demand notice issued under Section 156 imposing a demand of Rs 8, 58, 76,140.<\/p>\n

Counsel for the petitioner submitted that the notice was issued by a non jurisdictional assessing officer to a non-existent entity. It was further submitted that the jurisdictional assessing officer was duly intimated much before the assessing officer illegitimately initiated the impugned reassessment proceedings.<\/p>\n

It was further submitted that Gambro India has ceased to exist with effect from 01-04-2015, it neither has a separate existence nor has any audited financials and thus no income to be assessed separately for the relevant Financial Year (FY) 2015-16. The return of income has already been filed by the petitioner and is being assessed in Delhi by Respondent 3 and re assessment proceedings under Section 148 IT Act, are also pending before respondent Thus, a second and separate reassessment proceeding for the relevant FY vide the impugned notice and impugned order against a non-existent company, Gambro India, is void ab initio.<\/p>\n

The Court observed that none of the aforesaid submissions and contentions has been considered by the Assessing Officer. Since in the present case, the issue of jurisdiction is a mixed question of fact and law, this Court is of the view that it is necessary that the Assessing Officer gives its opinion on the said issue.<\/p>\n

The Court thus directed the assessing officer \u2018to consider the aforesaid submissions and contentions advanced by the parties as well as the reply dated 29-03-2022 filed by the Petitioner and pass a fresh reasoned order in accordance with law within twelve weeks.\u201d [Baxter India Private Limited Gambro India Private Limited<\/em> v. Additional Income Tax Officer National Faceless Assessment Centre<\/em>, W.P. (C) 8699 of 2022, decided on 31-05-2022]<\/p>\n

\n

Appearances:<\/p>\n

For petitioners: Mr Kamal Sawhney, Mr Prashant Meharchndani, Mr Arun Bhadauria, Mr. Nikhil Agarwal and Mr Nishank Vashistha<\/p>\n

For respondents: Mr Zoheb Hossain, Mr Vipul Agarwal and Mr Parth Semwal<\/p>\n","protected":false},"excerpt":{"rendered":"

Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as <\/p>\n","protected":false},"author":67011,"featured_media":268157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31647,30063,2543,31402,2592],"class_list":["post-268199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-adjudication","tag-assessment","tag-Delhi_High_Court","tag-demand-notice","tag-Income_Tax"],"yoast_head":"\nDel HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO\" \/>\n<meta property=\"og:description\" content=\"Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-10T07:30:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-10T08:19:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"headline\":\"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO\",\"datePublished\":\"2022-06-10T07:30:28+00:00\",\"dateModified\":\"2022-06-10T08:19:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/\"},\"wordCount\":404,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Delhi-HC.jpg\",\"keywords\":[\"Adjudication\",\"assessment\",\"Delhi High Court\",\"Demand notice\",\"Income Tax\"],\"articleSection\":[\"Case Briefs\",\"High Courts\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/\",\"name\":\"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Delhi-HC.jpg\",\"datePublished\":\"2022-06-10T07:30:28+00:00\",\"dateModified\":\"2022-06-10T08:19:18+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Delhi-HC.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Delhi-HC.jpg\",\"width\":1331,\"height\":888,\"caption\":\"Delhi High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2022\\\/06\\\/10\\\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_4\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","og_locale":"en_US","og_type":"article","og_title":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO","og_description":"Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-06-10T07:30:28+00:00","article_modified_time":"2022-06-10T08:19:18+00:00","og_image":[{"width":1331,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/"},"author":{"name":"Editor","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"headline":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO","datePublished":"2022-06-10T07:30:28+00:00","dateModified":"2022-06-10T08:19:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/"},"wordCount":404,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg","keywords":["Adjudication","assessment","Delhi High Court","Demand notice","Income Tax"],"articleSection":["Case Briefs","High Courts"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/","name":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg","datePublished":"2022-06-10T07:30:28+00:00","dateModified":"2022-06-10T08:19:18+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg","width":1331,"height":888,"caption":"Delhi High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/10\/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/Delhi-HC.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=268199"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268199\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268157"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=268199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=268199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=268199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}