{"id":20442,"date":"2021-07-21T11:24:20","date_gmt":"2021-07-21T05:54:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kuantum-paper-ltd-2020-117-taxmann-com-141-punj-harhc-editorial-slp-of-revenue-is-dismissed-pcit-v-kuantum-paper-ltd-2020-272-taxman-532-sc-273-taxman-449-sc\/"},"modified":"2021-07-21T11:24:20","modified_gmt":"2021-07-21T05:54:20","slug":"pcit-v-kuantum-paper-ltd-2020-117-taxmann-com-141-punj-harhc-editorial-slp-of-revenue-is-dismissed-pcit-v-kuantum-paper-ltd-2020-272-taxman-532-sc-273-taxman-449-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kuantum-paper-ltd-2020-117-taxmann-com-141-punj-harhc-editorial-slp-of-revenue-is-dismissed-pcit-v-kuantum-paper-ltd-2020-272-taxman-532-sc-273-taxman-449-sc\/","title":{"rendered":"PCIT v. Kuantum Paper Ltd. (2020) 117 taxmann.com 141 (Punj. &#038; Har)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Kuantum Paper Ltd.(2020) 272 Taxman 532 (SC) \/ 273 Taxman 449 (SC)"},"content":{"rendered":"<p>On appeal by revenue High Court dismissed the appeal \u00a0held that\u00a0 jurisdiction of High Court is determined by situs of Assessing Officer at time of filing appeal Followed \u00a0\u00a0\u00a0CIT\u00a0v. Motorola India Ltd.,<em>\u00a0<\/em>(2010) \u00a0326 ITR 156 (P&amp;H) (HC) \u00a0and \u00a0 PCIT v. ABC Papers Ltd<em>.\u00a0 <\/em>ITA No. 130 of 2018 dt.\u00a0 7-2-2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Situs of the Assessing Officer has to be seen to consider which High Court exercise territorial  jurisdiction of such an officer.  [S. 127] <\/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-20442","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5jI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20442","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=20442"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20442\/revisions"}],"predecessor-version":[{"id":20443,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20442\/revisions\/20443"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}