{"id":17525,"date":"2021-05-01T15:33:58","date_gmt":"2021-05-01T10:03:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prabhudas-veljibhai-chaudhari-v-pcit-2021-431-itr-246-gujhc\/"},"modified":"2021-05-01T15:33:58","modified_gmt":"2021-05-01T10:03:58","slug":"prabhudas-veljibhai-chaudhari-v-pcit-2021-431-itr-246-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prabhudas-veljibhai-chaudhari-v-pcit-2021-431-itr-246-gujhc\/","title":{"rendered":"Prabhudas Veljibhai Chaudhari v. PCIT (2021) 431 ITR 246 (Guj)(HC)"},"content":{"rendered":"<p>The Principal Commissioner rejected application was barred by limitation\u00a0 however, he decided the merits of the application as well but did not record any finding as regards the assessee\u2019s contention with respect to section 50C.\u00a0 On writ\u00a0 the matter was remitted to the Principal Commissioner for adjudicating the issue with regard to section\u00a050C\u00a0without reopening the issue with regard to limitation. Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 :Commissioner &#8211; Revision of other orders \u2013 Rejection of application on ground of bar of limitation \u2013 Failure to decide revised capital gains- Matter remanded to decide the issue on section 50C  [ S. 50C, 54 , 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":[21],"tags":[],"class_list":["post-17525","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4yF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17525","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=17525"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17525\/revisions"}],"predecessor-version":[{"id":17526,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17525\/revisions\/17526"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}