{"id":19289,"date":"2021-06-16T05:58:47","date_gmt":"2021-06-16T00:28:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/saroj-print-arts-v-pcit-2020-181-itd-502-194-dtr-171-207-ttj-185-mum-trib\/"},"modified":"2021-06-16T05:58:47","modified_gmt":"2021-06-16T00:28:47","slug":"saroj-print-arts-v-pcit-2020-181-itd-502-194-dtr-171-207-ttj-185-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saroj-print-arts-v-pcit-2020-181-itd-502-194-dtr-171-207-ttj-185-mum-trib\/","title":{"rendered":"Saroj Print Arts v. PCIT (2020) 181 ITD 502 \/ 194 DTR 171 \/ 207 TTJ 185 (Mum.) (Trib.)"},"content":{"rendered":"<p>Assessment \u00a0order was passed under section 144 wherein he allowed deduction towards interest and remuneration paid to partners . Commissioner passed the revisional order setting a side assessment . On appeal the Tribunal held that, \u00a0while completing assessment Assessing Officer completely overlooked provisions of section 184(5) and allowed deduction on account of interest\/remuneration paid to partners, it certainly made assessment order erroneous and prejudicial to interests of revenue , \u00a0therefore, impugned revisional order was \u00a0up held . (AY. \u00a02010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Order passed under section 144 overlooking provision of section 184 (5) \u2013 Order is erroneous \u2013 Revision is held to be valid [ S.144, 184 (5) ]  <\/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-19289","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-517","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19289","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=19289"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19289\/revisions"}],"predecessor-version":[{"id":19290,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19289\/revisions\/19290"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}