{"id":2144,"date":"2018-08-26T07:42:40","date_gmt":"2018-08-26T07:42:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajdhani-sytems-and-estates-p-ltd-v-acit-61-itr-664-cuttack-trib\/"},"modified":"2018-08-26T07:42:40","modified_gmt":"2018-08-26T07:42:40","slug":"rajdhani-sytems-and-estates-p-ltd-v-acit-61-itr-664-cuttack-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajdhani-sytems-and-estates-p-ltd-v-acit-61-itr-664-cuttack-trib\/","title":{"rendered":"Rajdhani Sytems and Estates P. Ltd. v. ACIT 61 ITR 664 (Cuttack) (Trib.)"},"content":{"rendered":"<p>On appeal before the Tribunal, it was held that the order u\/s. 143(3) and order u\/s. 143(3) r.w.s. 147 were two separate orders and the submission of the assessee that the order 143(3) should be merged with order u\/s. 143(3) r.w.s. 147 could not be accepted. In the present appeal, the assessee had neither raised grounds nor challenged the additions in the order u\/s. 143 r.w.s. 147. In the result the appeal filed by the assessee as well as revenue was dismissed. (ITA No. 444 and 448\/Cuttack\/2016) (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Appealable orders &#8211;   The assessment order cannot be merged with reassessment order as both are two separate orders. [ S.143(3) ,147 ]<\/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-2144","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2144","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=2144"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2144\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}