{"id":21797,"date":"2021-09-24T12:14:05","date_gmt":"2021-09-24T06:44:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fiserv-india-p-ltd-v-acit-2020-196-dtr-337-206-ttj-669-smc-delhitrib\/"},"modified":"2021-09-24T12:14:05","modified_gmt":"2021-09-24T06:44:05","slug":"fiserv-india-p-ltd-v-acit-2020-196-dtr-337-206-ttj-669-smc-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fiserv-india-p-ltd-v-acit-2020-196-dtr-337-206-ttj-669-smc-delhitrib\/","title":{"rendered":"Fiserv India P. Ltd. v. ACIT (2020) 196 DTR 337 \/ 206 TTJ 669 (SMC) (Delhi)(Trib.)"},"content":{"rendered":"<p>Where AO has passed rectification order u\/s.154 in case wherein an appeal has already filed against the previous order, such order was to be considered valid, as AO could not be deprived of filing a rectification order merely because assessee has filed an appeal against the original order. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Pending appeal in appellate forum  cannot restrict  the AO to pass a rectification order. [S. 143(3), 250] <\/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-21797","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Fz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21797","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=21797"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21797\/revisions"}],"predecessor-version":[{"id":21798,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21797\/revisions\/21798"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}