{"id":11040,"date":"2020-04-02T07:37:08","date_gmt":"2020-04-02T07:37:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anand-lilaram-raisinghani-v-pcit-2020-77-itr-431-mum-trib\/"},"modified":"2020-04-02T07:37:08","modified_gmt":"2020-04-02T07:37:08","slug":"anand-lilaram-raisinghani-v-pcit-2020-77-itr-431-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anand-lilaram-raisinghani-v-pcit-2020-77-itr-431-mum-trib\/","title":{"rendered":"Anand Lilaram Raisinghani v. PCIT (2020) 77 ITR 431 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 as regards lack of enquiry and non application of mind revision is held to be valid\u00a0 as regards other issues such as S.2 (22) (e) and repayment of loan, the revision is held to be bad in law. \u00a0(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue\u2013Lack of enquiry and non application of mind\u2013Revision is held to be valid \u2013 Repayment of brought forward loan\u2013Revision is held to be not valid\u2013Revision is up held partially. [S. 2(22)(e), 43B, 68]<\/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-11040","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2S4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11040","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=11040"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11040\/revisions"}],"predecessor-version":[{"id":11041,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11040\/revisions\/11041"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}