{"id":2312,"date":"2018-09-09T07:31:24","date_gmt":"2018-09-09T07:31:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/brolly-dealcom-llp-v-cit-2018-406-itr-542-cal-hc\/"},"modified":"2018-11-04T12:23:43","modified_gmt":"2018-11-04T12:23:43","slug":"brolly-dealcom-llp-v-cit-2018-406-itr-542-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/brolly-dealcom-llp-v-cit-2018-406-itr-542-cal-hc\/","title":{"rendered":"Brolly Dealcom LLP  v. CIT (2018) 406 ITR 542 \/ 304 CTR 783 (Cal) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that ;on dissolution of company was taken over by limited liability partnership. Opportunity of hearing must be granted to successor before passing the order. Matter remanded to the Tribunal <strong>.<\/strong>( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Dissolution of company-Taken over by limited liability partnership-Opportunity of hearing must be granted to successor before passing the order-Matter remanded to the Tribunal .<\/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-2312","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Bi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2312","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=2312"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2312\/revisions"}],"predecessor-version":[{"id":2878,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2312\/revisions\/2878"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}