{"id":11863,"date":"2020-06-28T04:08:01","date_gmt":"2020-06-28T04:08:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ramdas-pharmacy-1970-77-itr-276-mad-hc\/"},"modified":"2020-06-28T04:08:01","modified_gmt":"2020-06-28T04:08:01","slug":"cit-v-ramdas-pharmacy-1970-77-itr-276-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ramdas-pharmacy-1970-77-itr-276-mad-hc\/","title":{"rendered":"CIT v Ramdas Pharmacy (1970) 77 ITR 276 (Mad ) (HC)"},"content":{"rendered":"<p>Affirming the order of the Tribunal the Court held that Tribunal, being final fact-finding authority, has to consider and decide all issues that are brought before it.\u00a0\u00a0 Tribunal cannot decide only one issue and decline to go other issues raised before it .\u00a0 <span lang=\"EN-US\">(AY.1952 -53 ) <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1)  : Appellate Tribunal &#8211;  Duties -Penalty -Concealment of income  &#8211; An appellate authority has to decide all the issues , it cannot  decide only one issue and decline to go other issues raised before him- Deletion of penalty is held to be valid .  [ S. 271(1) (c ) , Indian Income -tax Act ,1922, S .28(i) ( 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-11863","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-35l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11863","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=11863"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11863\/revisions"}],"predecessor-version":[{"id":11864,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11863\/revisions\/11864"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}