{"id":2253,"date":"2018-09-06T08:26:04","date_gmt":"2018-09-06T08:26:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-h-nagaraja-2018-256-taxman-335-karn-hc\/"},"modified":"2018-12-09T14:52:58","modified_gmt":"2018-12-09T14:52:58","slug":"pcit-v-h-nagaraja-2018-256-taxman-335-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-h-nagaraja-2018-256-taxman-335-karn-hc\/","title":{"rendered":"PCIT v. H.Nagaraja   (2018) 256 Taxman 335\/ 169 DTR 198 \/ 305 CTR 547(Karn)( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,\u00a0 when partial disallowance made by the AO is up held by the CIT(A) ,revision by the CIT to once again\u00a0 examine very same issue to disallow entire expenditure is not valid as the issue is merged with the order of CIT(A). (AY.2008 -09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Merger \u2013When partial disallowance made by the AO is up held by the CIT(A) ,revision by the CIT to once again  examine very same issue to disallow entire expenditure is not valid, as the issue is merged with the order of CIT(A) . [ S.37(1) ]<\/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":[1],"tags":[],"class_list":["post-2253","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Al","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2253","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=2253"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2253\/revisions"}],"predecessor-version":[{"id":3171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2253\/revisions\/3171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}