{"id":12295,"date":"2020-09-21T06:07:41","date_gmt":"2020-09-21T06:07:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/engineering-professional-co-pvt-ltd-v-dy-cit-2020-424-itr-253-186-dtr-33-313-ctr-272-guj-hc\/"},"modified":"2021-06-06T14:59:28","modified_gmt":"2021-06-06T09:29:28","slug":"engineering-professional-co-pvt-ltd-v-dy-cit-2020-424-itr-253-186-dtr-33-313-ctr-272-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/engineering-professional-co-pvt-ltd-v-dy-cit-2020-424-itr-253-186-dtr-33-313-ctr-272-guj-hc\/","title":{"rendered":"Engineering Professional Co. Pvt. Ltd. v Dy CIT (2020) 424 ITR 253 \/186 DTR 33\/ 313 CTR 272\/ 270 Taxman 242 ( Guj) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that , when the matter remanded the matter to the Assessing Officer , he ought to have followed the direction of the Appellate Tribunal .\u00a0 The directions issued by the Tribunal were plain and simple as it took the view that section\u00a044AD\u00a0was not applicable and directed the assessee to attend the assessment proceedings and justify its case on lower rate of profit in accordance with its books of account. Followed CIT v. Chhabil Dass Agarwal\u00a0(<a href=\"http:\/\/www.taxlawsonline.com\/%5b2013%5d%20357%20ITR%200357\">2013) \u00a0357 ITR 357<\/a>\u00a0(SC)\u00a0 .The Court held that\u00a0 availability of alternative remedy is not bar to entertaining the writ petition .Matter remanded.( AY.2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.44AB: Presumptive taxation \u2014 Construction Business \u2014 Appellate Tribunal remanding the matter-The Assessing officer not following the direction of the Appellate Tribunal \u2013 Directed the Assessing Officer to follow the direction- Availability of alternative remedy is not bar to entertaining the writ petition [ S.44AD ,144,  251(1),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-12295","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3cj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12295","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=12295"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12295\/revisions"}],"predecessor-version":[{"id":18984,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12295\/revisions\/18984"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}