{"id":15717,"date":"2021-03-11T15:30:08","date_gmt":"2021-03-11T10:00:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-machine-works-ltd-2020-429-itr-464-mad-hc\/"},"modified":"2021-03-11T15:30:08","modified_gmt":"2021-03-11T10:00:08","slug":"cit-v-lakshmi-machine-works-ltd-2020-429-itr-464-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-machine-works-ltd-2020-429-itr-464-mad-hc\/","title":{"rendered":"CIT v. Lakshmi Machine Works Ltd. (2020) 429 ITR 464 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal is right in holding that the Assessing Officer could not go beyond the directions of the Commissioner in an order passed under section\u00a0263\u00a0of the\u00a0Income-tax Act, 1961. (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order Giving effect to order of  commissioner in revision-Assessing Officer cannot traverse beyond directions of  commissioner-Order of Tribunal is affirmed. [S. 143(3), 254(1)]<\/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-15717","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-45v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15717","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=15717"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15717\/revisions"}],"predecessor-version":[{"id":15718,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15717\/revisions\/15718"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}