{"id":17948,"date":"2021-05-10T16:46:38","date_gmt":"2021-05-10T11:16:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/narayan-construction-v-ito-2020-83-itr-599-cuttacktrib\/"},"modified":"2021-05-10T16:46:38","modified_gmt":"2021-05-10T11:16:38","slug":"narayan-construction-v-ito-2020-83-itr-599-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narayan-construction-v-ito-2020-83-itr-599-cuttacktrib\/","title":{"rendered":"Narayan Construction v. ITO (2020) 83 ITR 599 (Cuttack)(Trib.)"},"content":{"rendered":"<p>Allowing the petition the Tribunal held that grounds 1, 9 and 10 of the assessee were general in nature. The Bench had decided only grounds 6, 7 and 8 and had not adjudicated upon grounds 2, 3, 4 and 5. The order of the Tribunal was recalled for limited purposes, i. e., for adjudication of grounds 2, 3, 4 and 5 of the assessee. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Ten grounds raised, only three adjudicated-Order recalled for limited purpose of  considering other grounds. [S. 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-17948","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Fu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17948","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=17948"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17948\/revisions"}],"predecessor-version":[{"id":17949,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17948\/revisions\/17949"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}