{"id":1358,"date":"2018-06-16T15:39:13","date_gmt":"2018-06-16T15:39:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/k-v-abdul-azeez-v-cit-2018-404-itr-288-253-taxman-210-kerhc\/"},"modified":"2018-11-04T12:06:48","modified_gmt":"2018-11-04T12:06:48","slug":"k-v-abdul-azeez-v-cit-2018-404-itr-288-253-taxman-210-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-v-abdul-azeez-v-cit-2018-404-itr-288-253-taxman-210-kerhc\/","title":{"rendered":"K. V. Abdul Azeez  v. CIT  (2018) 404 ITR 288\/ 253 Taxman 210 \/ 168 DTR 74\/ 204 CTR 801(Ker)(HC)"},"content":{"rendered":"<p>Court held that where questions are raised regarding jurisdiction or limitation if the grounds are valid , the mere fact that it was not raised before the AO or at \u00a0the first instance cannot preclude the assessee from raising it in appeal or even before the Court . \u00a0\u00a0(AY. 2000 &#8211; 01 to 2006 &#8211; 07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court \u2013 Jurisdiction and limitation issue can be raised for the first time in appeal [ S.153C, 253 ]<\/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-1358","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-lU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1358","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=1358"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1358\/revisions"}],"predecessor-version":[{"id":2875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1358\/revisions\/2875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}