{"id":10846,"date":"2020-03-23T01:45:15","date_gmt":"2020-03-23T01:45:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hirdey-ram-v-cit-2020-421-itr-4-ph-hc\/"},"modified":"2020-03-23T01:45:15","modified_gmt":"2020-03-23T01:45:15","slug":"hirdey-ram-v-cit-2020-421-itr-4-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hirdey-ram-v-cit-2020-421-itr-4-ph-hc\/","title":{"rendered":"Hirdey Ram v. CIT (2020) 421 ITR 4 (P&#038;H) (HC)"},"content":{"rendered":"<p>The Commissioner rejected the application filed by the assessee under section\u00a0264\u00a0of the\u00a0Income-tax Act, 1961\u00a0on the ground that remedy of appeal was available. On a writ\u00a0 the High Court set aside the order and directed the Commissioner\u00a0 to decide the application on its merits and in accordance with law. Followed Kewal Krishna Jain v. CIT (CWP No. 1818of 1995 dt. 11-10-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders-Rejection of application on the ground that availability of remedy of appeal-Commissioner is directed to decide the application on its merits. [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-10846","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2OW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10846","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=10846"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10846\/revisions"}],"predecessor-version":[{"id":10847,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10846\/revisions\/10847"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}