{"id":2037,"date":"2018-08-22T14:50:00","date_gmt":"2018-08-22T14:50:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dr-prannoy-roy-v-dcit-2018-303-ctr-122-255-taxman-369-166-dtr-317-delhi-hc-radhika-roy-smt-v-dcit-ors-2018-303-ctr-122-255-taxman-369-166-dtr-317-delhi-hc\/"},"modified":"2018-09-09T07:30:03","modified_gmt":"2018-09-09T07:30:03","slug":"dr-prannoy-roy-v-dcit-2018-303-ctr-122-255-taxman-369-166-dtr-317-delhi-hc-radhika-roy-smt-v-dcit-ors-2018-303-ctr-122-255-taxman-369-166-dtr-317-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-prannoy-roy-v-dcit-2018-303-ctr-122-255-taxman-369-166-dtr-317-delhi-hc-radhika-roy-smt-v-dcit-ors-2018-303-ctr-122-255-taxman-369-166-dtr-317-delhi-hc\/","title":{"rendered":"Dr. Prannoy Roy .v. DCIT  (2018) 303 CTR 122 \/255 Taxman 369 \/ 166 DTR 317 (Delhi) (HC) Radhika Roy  (Smt)  .v. DCIT &#038; Ors (2018) 303 CTR 122 \/255 Taxman 369 \/ 166 DTR 317 (Delhi) (HC)"},"content":{"rendered":"<p>Court held that: (i)Tribunal\u2019s opinion on the aspect that order for early hearing is merely an administrative order is incorrect.\u00a0 The view held in case of Olympia Paper &amp; Stationary Stores (. ) 63 ITD 148) (Mad) has to be followed. (ii).A formal application under Rule 29 of the ITAT Rules is required to be submitted by the Revenue before the Tribunal for admission of additional evidences.\u00a0 (W.P. No 4742-4743 of 2018 dt. 04-05-2018)(AY. 2009-10 , 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal \u2013 Duties \u2013 Order for early hearing is not merely an administrative order but judicial order- Revenue has to move a formal application under Rule 29 of the ITAT Rules to bring on record additional evidences. [ S.254(2), R. 29 ]<\/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":[1],"tags":[],"class_list":["post-2037","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2037","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=2037"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2037\/revisions"}],"predecessor-version":[{"id":2311,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2037\/revisions\/2311"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}