{"id":22618,"date":"2021-11-14T15:45:29","date_gmt":"2021-11-14T10:15:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sical-logistics-ltd-2021-281-taxman-352-mad-hc\/"},"modified":"2022-02-08T20:27:01","modified_gmt":"2022-02-08T14:57:01","slug":"cit-v-sical-logistics-ltd-2021-281-taxman-352-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sical-logistics-ltd-2021-281-taxman-352-mad-hc\/","title":{"rendered":"CIT v. Sical Logistics Ltd. (2021) 281 Taxman 352\/ 206 DTR 462 \/ 323 CTR 435 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that non consideration of a judgment of High Court cannot be construed as \u00a0mistake apparent on record . The remedy open to the assessee is to file an appeal against the order.\u00a0 Appeal of revenue was allowed . (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record \u2013 Non -consideration of a judgement of High Court \u2013 Not a mistake apparent from the record [ S.260A ]<\/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-22618","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5SO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22618","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=22618"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22618\/revisions"}],"predecessor-version":[{"id":24765,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22618\/revisions\/24765"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}