{"id":22184,"date":"2021-10-05T18:12:21","date_gmt":"2021-10-05T12:42:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/golden-gate-properties-ltd-v-dy-cit-2021-435-itr-258-karn-hc\/"},"modified":"2021-10-05T18:12:21","modified_gmt":"2021-10-05T12:42:21","slug":"golden-gate-properties-ltd-v-dy-cit-2021-435-itr-258-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/golden-gate-properties-ltd-v-dy-cit-2021-435-itr-258-karn-hc\/","title":{"rendered":"Golden Gate Properties Ltd. v. Dy.CIT (2021) 435 ITR 258 (Karn.)(HC)"},"content":{"rendered":"<p>On appeal the Court held that while passing the order, the Tribunal had not adverted to the reasoning assigned by the Commissioner (Appeals). The order of remand was not justified.\u00a0 Substantial question of law was answered in favour of the assessee. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Order of  remand by  Tribunal without  reasons-Held to be  not justified.  [S. 115JB] <\/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-22184","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5LO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22184","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=22184"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22184\/revisions"}],"predecessor-version":[{"id":22185,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22184\/revisions\/22185"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}