{"id":13645,"date":"2020-11-02T14:14:34","date_gmt":"2020-11-02T14:14:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/a-j-mill-store-agency-pvt-ltd-v-ito-2020-81-itr-64-sn-kol-trib\/"},"modified":"2020-11-02T14:14:34","modified_gmt":"2020-11-02T14:14:34","slug":"a-j-mill-store-agency-pvt-ltd-v-ito-2020-81-itr-64-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-j-mill-store-agency-pvt-ltd-v-ito-2020-81-itr-64-sn-kol-trib\/","title":{"rendered":"A. J. Mill Store Agency Pvt. Ltd. v. ITO (2020) 81 ITR 64 (SN) (Kol) (Trib)"},"content":{"rendered":"<p>Commissioner (Appeals) dismissed the appeal ex parte . On appeal the Appellate Tribunal held that\u00a0 the Commissioner (Appeals) Required to dispose of the appeal of the assessee by an order in writing stating the points for determination, the decision thereon and the reasons for the decision-\u00a0 Directed to dispose the appeal on merits in accordance with law <em>(<\/em>AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals) \u2013 Duties &#8211;  Ex parte &#8211; Required to dispose of the appeal of the assessee by an order in writing stating the points for determination, the decision thereon and the reasons for the decision-  Directed to dispose the appeal on merits in accordance with law .[ S 68, 143(3) 148  ].  <\/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":[21],"tags":[],"class_list":["post-13645","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3y5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13645","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=13645"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13645\/revisions"}],"predecessor-version":[{"id":13646,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13645\/revisions\/13646"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}