{"id":1129,"date":"2018-05-31T13:28:25","date_gmt":"2018-05-31T13:28:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nitin-babubhai-rohit-v-dharmendra-vishnubhai-patel-2018-254-taxman-103-guj-hc\/"},"modified":"2019-01-02T06:37:08","modified_gmt":"2019-01-02T06:37:08","slug":"nitin-babubhai-rohit-v-dharmendra-vishnubhai-patel-2018-254-taxman-103-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitin-babubhai-rohit-v-dharmendra-vishnubhai-patel-2018-254-taxman-103-guj-hc\/","title":{"rendered":"Nitin Babubhai Rohit v. Dharmendra Vishnubhai Patel (2018) 409 ITR 276\/ 254 Taxman 103 (Guj.)(HC)"},"content":{"rendered":"<p>During pendency of appeal, assessee filed a revision petition against order of penalty passed by Assessing Officer before Commissioner .He also made a communication to CIT(A) \u00a0before whom his appeal was pending conveying his wish to withdraw appeal .Commissioner allowed assessee&#8217;s revision petition. \u00a0Despite revisional order passed by Commissioner cancelling penalty, CIT(A )\u00a0 \u00a0proceeded to decide appeal on merits and dismissed same\u00a0 .Tribunal set aside order passed by \u00a0CIT(A)\u00a0 . On appeal by the ITO dismissing the appeal the Court held that once penalty order was set aside by revisional authority, it was thereafter not open for CIT(A ) to still examine merits of such an order and declare his legal opinion on same .( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal &#8211; Commissioner (Appeals) \u2013 Powers \u2013 Once penalty order was set aside by revisional authority, it was thereafter not open for Commissioner (Appeals) to still examine merits of such an order and declare his legal opinion on same. [ S.264,271(1)(c ) ]<\/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-1129","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-id","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1129","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=1129"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1129\/revisions"}],"predecessor-version":[{"id":3535,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1129\/revisions\/3535"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}