{"id":21283,"date":"2021-08-31T12:51:07","date_gmt":"2021-08-31T07:21:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sri-vasavi-gold-bullion-p-ltd-2021-278-taxman-352-mad-hc\/"},"modified":"2021-08-31T12:51:07","modified_gmt":"2021-08-31T07:21:07","slug":"cit-v-sri-vasavi-gold-bullion-p-ltd-2021-278-taxman-352-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sri-vasavi-gold-bullion-p-ltd-2021-278-taxman-352-mad-hc\/","title":{"rendered":"CIT v. Sri Vasavi Gold &#038; Bullion (P.) Ltd. (2021) 278 Taxman 352 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that since there were several technical issues in e-filing of appeals in addition to unawareness among assessees regarding procedure for e-filing of appeals, benefit could be given in assessee&#8217;s favour especially when right of appeal is a statutory and valuable right and, hence, it should not be denied on ground of technicalities. (AY 2009-10).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-e-filing of appeals-Right of appeal is a statutory and valuable right and such right should not be denied on technical ground. [S. 246A] <\/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-21283","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5xh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21283","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=21283"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21283\/revisions"}],"predecessor-version":[{"id":21284,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21283\/revisions\/21284"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}