{"id":21823,"date":"2021-09-24T12:19:11","date_gmt":"2021-09-24T06:49:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shell-india-markets-private-limited-v-cit-2020-206-ttj-405-mum-trib\/"},"modified":"2021-09-24T12:19:11","modified_gmt":"2021-09-24T06:49:11","slug":"shell-india-markets-private-limited-v-cit-2020-206-ttj-405-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shell-india-markets-private-limited-v-cit-2020-206-ttj-405-mum-trib\/","title":{"rendered":"Shell India Markets Private Limited v. CIT (2020) 206 TTJ 405 (Mum.)(Trib.)"},"content":{"rendered":"<p>The twin conditions required for invoking revisional jurisdiction u\/s. 263 viz. (a). the order of A.O. sought to be revised is erroneous; and (ii). it is prejudicial to the interest of the revenue. The view taken by the A.O. which is found to be in conformity with the Hon&#8217;ble High Court of Karnataka in the case of CIT v. I-Gate Global Solutions Ltd. (ITA No. 452\/2008 dt. 17-6-2015)\u00a0\u00a0 could not have been held to be erroneous. <em>\u00a0<\/em>(AY. 2009-10, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-View of the Assessing Officer is in conformity with the view of  judgement of High Court-Revision is held to be not valid.[S.144C] <\/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-21823","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\/21823","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=21823"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21823\/revisions"}],"predecessor-version":[{"id":21824,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21823\/revisions\/21824"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}