{"id":11604,"date":"2020-05-25T13:28:14","date_gmt":"2020-05-25T13:28:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-icici-bank-ltd-2019202-ttj-560-2020-185-dtr-233-mum-trib-2\/"},"modified":"2020-05-25T13:28:14","modified_gmt":"2020-05-25T13:28:14","slug":"dy-cit-v-icici-bank-ltd-2019202-ttj-560-2020-185-dtr-233-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-icici-bank-ltd-2019202-ttj-560-2020-185-dtr-233-mum-trib-2\/","title":{"rendered":"Dy. CIT v. ICICI Bank Ltd ( 2019)202 TTJ 560 \/ ( 2020) 185 DTR 233 (Mum) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the <em>matters which are subject matter of <\/em><em>a<\/em><em>ppeal, <\/em><em>r<\/em><em>eference or <\/em><em>r<\/em><em>evision cannot be reopened .<\/em> Followed \u00a0Writ Petition (for AY 2003-04) No. 1765 of 2011 dated 09\/11\/2011 \u00a0in assesses own case\u00a0 .(AY. 2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2013 Subject matter of appeal-  Merger &#8211;  Bad debt &#8211; Matters which are subject matter of appeal, reference or revision cannot be reopened  [ S. 36(1)(vii) ,37(1) , 148, 251 ]<\/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-11604","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-31a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11604","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=11604"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11604\/revisions"}],"predecessor-version":[{"id":11605,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11604\/revisions\/11605"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}