{"id":18809,"date":"2021-05-30T19:22:24","date_gmt":"2021-05-30T13:52:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-kalimuddin-badnawarwala-2020-191-dtr-359-315-ctr-587-mp-hc\/"},"modified":"2021-05-30T19:22:24","modified_gmt":"2021-05-30T13:52:24","slug":"ito-v-kalimuddin-badnawarwala-2020-191-dtr-359-315-ctr-587-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-kalimuddin-badnawarwala-2020-191-dtr-359-315-ctr-587-mp-hc\/","title":{"rendered":"ITO v. Kalimuddin Badnawarwala (2020) 191 DTR 359 \/ 315 CTR 587 (MP) (HC)"},"content":{"rendered":"<p>High Court dismissed the order of Deoartment as per the no error apparent on the face of the record\u00a0 . In the review petition it was argued that there was audit objection hence circular is not applicable .\u00a0 Order was passed in ITA No 93\/2009 dt 12 -12 2019 .\u00a0\u00a0 Referred Income tax Department v. Krishna Ware House\u00a0 ITA No 75 \/2019\u00a0 and also\u00a0 CIT v. Naway\u00a0 Construction Co P. ltd (2018) 98 taxmann, com 294 (Bom)(HC)\u00a0 <strong>Haridas Das v . Usha Rani Bank (Smt) and Ors<\/strong><strong>.,\u00a0<\/strong> (2006) 4 SCC 78<strong> , <\/strong><strong>State of West Bengal and Ors. v. Kamal Sengupta and Anr <\/strong><strong>\u00a0<\/strong><strong>(2008) 8 SCC 612\u00a0<\/strong><strong> \u00a0<\/strong><strong>Inderchand Jain (dead) Through LRs v. \u00a0Motilal (dead) Through LRs,\u00a0<\/strong><strong>\u00a0<\/strong><strong>(2009) 14 SCC 663\u00a0<\/strong><strong>, \u00a0<\/strong><strong>S. Bagirathi Ammal v. Palani Roman Catholic Mission <\/strong><strong>\u00a0<\/strong><strong>(2009) 10 SCC 464\u00a0<\/strong><strong> . <\/strong>Accordingly review the order dated 12.12. 2020 \u00a0passed in ITA No. 93\/2019 dt 31-12 -2019\u00a0 (2020) 191 DTR 356 \/\u00a0 315 CTR 584 (MP) (HC) was dismissed\u00a0 as\u00a0 there is no error apparent on the face of the record. No case for interference is made out in the matter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court \u2013 Review \u2013Low tax effect -Audit objection &#8211;  Appeal decided as per CBDT Circular dt 8 -8 -2019- No error apparent on the face of the record  Review petition was dismissed .[ S.268A]  <\/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-18809","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Tn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18809","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=18809"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18809\/revisions"}],"predecessor-version":[{"id":18810,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18809\/revisions\/18810"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}