{"id":21825,"date":"2021-09-24T12:19:42","date_gmt":"2021-09-24T06:49:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mandeep-singh-dhillon-v-pcit-2020-207-ttj-9-uo-amritsartrib\/"},"modified":"2021-09-24T12:19:42","modified_gmt":"2021-09-24T06:49:42","slug":"mandeep-singh-dhillon-v-pcit-2020-207-ttj-9-uo-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mandeep-singh-dhillon-v-pcit-2020-207-ttj-9-uo-amritsartrib\/","title":{"rendered":"Mandeep Singh Dhillon v. PCIT (2020) 207 TTJ 9 (UO) (Amritsar)(Trib.)"},"content":{"rendered":"<p>An order passed by the Assessing Officer cannot be erroneous only because the Assessing Officer has written a brief order without bringing all the documents submitted by the assessee on record An order cannot be said to be erroneous on the basis of the ground that a deeper enquiry should have been made, these principles were upheld by the Hon&#8217;ble Delhi High Court in the case of CIT v. Sunbeam Auto Ltd. (2011) 332 ITR 167 (Delhi) (HC).\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Just because Commissioner was not satisfied with manner of verification and investigation-Assessment order held not to be erroneous-Revision order was quashed. [S. 143(3)] <\/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-21825","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5G1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21825","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=21825"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21825\/revisions"}],"predecessor-version":[{"id":21826,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21825\/revisions\/21826"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}