{"id":173678,"date":"2001-05-01T00:00:00","date_gmt":"2001-04-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001"},"modified":"2015-08-09T09:03:35","modified_gmt":"2015-08-09T03:33:35","slug":"ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001","title":{"rendered":"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 VAD Delhi 250, 92 (2001) DLT 285<\/div>\n<div class=\"doc_bench\">Bench: A Pasayat, D Jain<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Arijit Pasayat, C.J. (Oral)  <\/p>\n<p> 1. At the instance of assessed following question has been referred for opinion of this Court pursuant to directions given by this Court under Section 256(2) of the Income-tax Act, 1961(in short the &#8216;Act&#8217;), by the Income-tax Appellate Tribunal, Delhi Bench &#8216;B&#8217; (in short the Tribunal):\n<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case, the Tribunal was right in refusing the assessed permission to raise grounds No.4 and 5 in the appeal before it on the ground that the claim in question had not been outforward before the Appellate Assistant Commissioner?\n<\/p>\n<p> 2. Facts in nutshell are as follows. assessed derived income from manufacture and sale of cement and cement products and refractories. The assessment year involved is 1966-67 for which the previous year ended on 31st December, 1965. assessed filed its return of income on 27th June, 1966, declaring total income of Rs.98,60,126\/-. It, inter alia, made a claim under Section 80E to the extent of Rs.7,54,562\/- in respect of the refractory and cement works. Income-tax Officer( in short the &#8216;ITO) worked out the deduction under Section 80E at Rs.7,75,377\/-. assessed carried an appeal on certain grounds before the Appellate Assistant Commissioner (in short the &#8216;AAC&#8217;). Before the AAC, assessed  did not raise any grievance relating to Section 80E of the Act. Challenging denial of relief on certain grounds assessed preferred an appeal before the Tribunal. In addition to the grounds raised in the memorandum of appeal, assessed sought permission to raise, inter alia, the following additional grounds:\n<\/p>\n<p>&#8220;4. The computations of deduction u\/s 80E is wrong and requires revision.\n<\/p>\n<p> 5. It is contended that deduction u\/s 80E should have been allowed from the commercial profits of the priority industry.&#8221;\n<\/p>\n<p> Prayer of the assessed to raise these additional grounds was resisted by Revenue on the ground that they did not arise out of the order of the AAC. Tribunal did not grant permission to raise the grounds relying on the decision of the Apex Court in   Addl. C.I.T., Gujarat vs. Gurjargravures P. Ltd. , (1978) 111 ITR 1. Prayer made by the assessed for reference under Section 256(1) of the Act was also rejected. Thereafter this Court was moved and pursuant to the directions given, the question as set out above has been referred for opinion of this Court.\n<\/p>\n<p> 3. There was no appearance on behalf of assessed when the matter was called. We have heard learned counsel for the Revenue. Referring to the decision in   Gurjargravures&#8217;  case (supra), learned counsel for Revenue submitted that view of the Tribunal is sound and needs no interference. It has to be noted that subsequent to   Gurjargravures&#8217; case  (supra) the Apex Court had occasion to deal with a similar question in   <a href=\"\/doc\/883894\/\">Jute Corporation of India Ltd. vs. Commissioner of Income-tax,<\/a> (1991) 187 ITR 688. It was observed that   Gurjargravures&#8217; case(supra) was founded on special facts and, therefore, there was no necessity to over-rule the view taken. In the   Jute Corporation&#8217;s case (supra)   while dealing with the powers of the AAC it was held by the Apex Court that an appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions. In the absence of any statutory provision, the appellate authority is vested with all the plenary powers which the subordinate authority may have in the matter. There is no good reason to justify curtailment of the powers of the AAC in entertaining an additional ground raised by the assessed in seeking modification of the order of assessment passed by the Income-tax Officer. The Court went on to further observe that there may be several factors justifying the raising of a new plea in an appeal and each case has to be considered on its own facts. The AAC must be satisfied that the ground raised was bonafide and that the same could not have been raised earlier for good reason. The AAC should exercise his discretion in permitting or not permitting the assessed to raise additional ground in accordance with law and reason. The issue was again considered by the Apex Court in   <a href=\"\/doc\/1234902\/\">National Thermal Power Co. Ltd. v. Commissioner of Income-tax,<\/a> (1998) 229 ITR 383. It was observed that the observations made in   Jute Corporation&#8217;s case  (supra) would apply to appeals before the Tribunal also. In addition to what has been stated earlier in   Jute Corporation&#8217;s case, the Apex Court observed that undoubtedly the Tribunal will have the discretion to allow or not to allow a new ground to be raised but where the Tribunal is only required to consider a question of law arising from the facts which are on record in the assessment proceedings, there was no reason as to why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessed. Keeping in view the aforesaid principles, the question referred is answered in the negative, in favor of assessed and against the Revenue. Tribunal shall consider the new grounds raised by the assessed on merits.\n<\/p>\n<p>4. The reference stands disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 Equivalent citations: 2001 VAD Delhi 250, 92 (2001) DLT 285 Bench: A Pasayat, D Jain ORDER Arijit Pasayat, C.J. (Oral) 1. At the instance of assessed following question has been referred for opinion of this Court pursuant to directions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-173678","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/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.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2001-04-30T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-08-09T03:33:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001\",\"datePublished\":\"2001-04-30T18:30:00+00:00\",\"dateModified\":\"2015-08-09T03:33:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\"},\"wordCount\":896,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Delhi High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\",\"name\":\"M\\\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2001-04-30T18:30:00+00:00\",\"dateModified\":\"2015-08-09T03:33:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","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.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001","og_locale":"en_US","og_type":"article","og_title":"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2001-04-30T18:30:00+00:00","article_modified_time":"2015-08-09T03:33:35+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001","datePublished":"2001-04-30T18:30:00+00:00","dateModified":"2015-08-09T03:33:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001"},"wordCount":896,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Delhi High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001","url":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001","name":"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2001-04-30T18:30:00+00:00","dateModified":"2015-08-09T03:33:35+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-orissa-cement-limited-vs-the-commissioner-of-income-tax-on-1-may-2001#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Orissa Cement Limited vs The Commissioner Of Income-Tax on 1 May, 2001"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/173678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=173678"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/173678\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=173678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=173678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=173678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}