{"id":18709,"date":"2021-05-26T13:07:37","date_gmt":"2021-05-26T07:37:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/thimmareddy-krishnareddy-v-ito-2021-85-itr-22-snbang-trib\/"},"modified":"2021-05-26T13:07:37","modified_gmt":"2021-05-26T07:37:37","slug":"thimmareddy-krishnareddy-v-ito-2021-85-itr-22-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/thimmareddy-krishnareddy-v-ito-2021-85-itr-22-snbang-trib\/","title":{"rendered":"Thimmareddy Krishnareddy v. ITO (2021) 85 ITR 22 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 even if\u00a0 no revised return filed, Assessee can claim exemption before appellate authorities.\u00a0 Claim under section 54F which was made first time before Appellate Authority ,admitted and directed the Assessing Officer to allow the claim in accordance with law . ( AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal- Powers-Even if  no revised return filed, Assessee can claim exemption before appellate authorities \u2014 Claim under section 54F which was made first time before Appellate Authority ,admitted and directed the Assessing Officer to allow the claim in accordance with law [ 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":[21],"tags":[],"class_list":["post-18709","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4RL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18709","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=18709"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18709\/revisions"}],"predecessor-version":[{"id":18710,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18709\/revisions\/18710"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}