{"id":21544,"date":"2021-09-11T15:45:28","date_gmt":"2021-09-11T10:15:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vedanta-ltd-v-cit-2021-279-taxman-358-bom-hc-2\/"},"modified":"2021-09-11T15:45:28","modified_gmt":"2021-09-11T10:15:28","slug":"vedanta-ltd-v-cit-2021-279-taxman-358-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vedanta-ltd-v-cit-2021-279-taxman-358-bom-hc-2\/","title":{"rendered":"Vedanta Ltd. v. CIT (2021) 279 Taxman 358 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that\u00a0 Tribunal held that since only direction was issued for passing fresh assessment, issues raised by assessee could always be gone into by Assessing Officer after granting full opportunity to assessee-Whether since assessment was completed without proper inquiries, it was competent for Commissioner to invoke revisional jurisdiction and direct fresh. Order of Tribunal is affirmed. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Under-invoicing-Justice Shah Commission report-Notice based on reports of Serious Fraud Investigation Office (SFIO)-Assessment was completed without proper inquiries-Revision is held to be justified, it was competent for Commissioner to invoke revisional jurisdiction and direct fresh assessment. <\/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-21544","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Bu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21544","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=21544"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21544\/revisions"}],"predecessor-version":[{"id":21545,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21544\/revisions\/21545"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}