{"id":1781,"date":"2018-07-21T09:12:02","date_gmt":"2018-07-21T09:12:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/naresh-sunderlal-chug-v-ito-2018-171-itd-116-pune-trib\/"},"modified":"2018-07-21T09:12:02","modified_gmt":"2018-07-21T09:12:02","slug":"naresh-sunderlal-chug-v-ito-2018-171-itd-116-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naresh-sunderlal-chug-v-ito-2018-171-itd-116-pune-trib\/","title":{"rendered":"Naresh Sunderlal Chug   v. ITO (2018) 171 ITD 116  (Pune)  (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Tribunal held that CIT(A) cannot enhance the assessment and also change the head of income without giving any show \u2013cause notice , accordingly the impugned order\u00a0\u00a0could not be sustained . ( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal &#8211; Commissioner (Appeals) \u2013 Powers \u2013CIT(A) cannot enhance the assessment and also change the head of income without giving any show \u2013cause notice . [ S.54F ]<\/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-1781","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1781","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=1781"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1781\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}