{"id":20078,"date":"2021-07-07T12:44:42","date_gmt":"2021-07-07T07:14:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-canara-bank-2021-277-taxman-215-karn-hc\/"},"modified":"2025-06-03T10:51:26","modified_gmt":"2025-06-03T05:21:26","slug":"cit-v-canara-bank-2021-277-taxman-215-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-canara-bank-2021-277-taxman-215-karn-hc\/","title":{"rendered":"CIT v. Canara Bank (2021) 277 Taxman 215 (Karn.)(HC)\/Editorial : SLP of revenue is dismissed , CIT, LTU v. Canara Bank (2025) 302 Taxman 369 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of revenue the Court held that\u00a0 Order passed by Assessing Officer relying on the decision of Tribunal which was\u00a0 Subsequently reversed by High Court. Revision is not be not valid. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue- Depreciation-Order passed by Assessing Officer relying on the decision of Tribunal-Subsequently reversed by High Court-Revision is not be not valid. [S. 32]  <\/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-20078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5dQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20078","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=20078"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20078\/revisions"}],"predecessor-version":[{"id":54754,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20078\/revisions\/54754"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}