{"id":19860,"date":"2021-07-02T09:28:28","date_gmt":"2021-07-02T03:58:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-jindal-steel-power-ltd-2020-114-taxmann-com-617-p-h-hc-editorial-slp-against-the-high-court-order-is-granted-pcit-v-jindal-steel-power-ltd-2020-269-taxman-575-sc\/"},"modified":"2021-07-02T09:28:28","modified_gmt":"2021-07-02T03:58:28","slug":"pcit-v-jindal-steel-power-ltd-2020-114-taxmann-com-617-p-h-hc-editorial-slp-against-the-high-court-order-is-granted-pcit-v-jindal-steel-power-ltd-2020-269-taxman-575-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jindal-steel-power-ltd-2020-114-taxmann-com-617-p-h-hc-editorial-slp-against-the-high-court-order-is-granted-pcit-v-jindal-steel-power-ltd-2020-269-taxman-575-sc\/","title":{"rendered":"PCIT v. Jindal Steel &#038; Power Ltd. (2020) 114 taxmann.com 617 (P&#038; H (HC ) Editorial : SLP against the High Court order is granted PCIT v. Jindal Steel &#038; Power Ltd. (2020) 269 Taxman 575 (SC.)"},"content":{"rendered":"<p>In appeal against the order of Tribunal the \u00a0revenue sought to raise a question as to whether order of Tribunal was to be treated as void-ab-initio in light of third proviso to section 254(2A) which provides that stay of demand stands vacated after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to assessee . High Court held that \u00a0a view that question raised by revenue was not a substantial question of law. \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.260A : Appeal &#8211; High Court \u2013Appellate Tribunal -Stay granted matters \u2013 Delay of more than 365 days &#8211;  Delay in disposal of appeal not attributable to assessee- No substantial question of law .  [ S.254(2A) ] <\/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-19860","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ak","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19860","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=19860"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19860\/revisions"}],"predecessor-version":[{"id":19861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19860\/revisions\/19861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}