{"id":2325,"date":"2018-09-09T14:24:50","date_gmt":"2018-09-09T14:24:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nishant-export-v-acit-2018-401-itr-401-168-dtr-157-303-ctr-624-ker-hc\/"},"modified":"2018-09-09T14:24:50","modified_gmt":"2018-09-09T14:24:50","slug":"nishant-export-v-acit-2018-401-itr-401-168-dtr-157-303-ctr-624-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nishant-export-v-acit-2018-401-itr-401-168-dtr-157-303-ctr-624-ker-hc\/","title":{"rendered":"Nishant Export v. ACIT  (2018) 401 ITR 401 \/ 168 DTR 157 \/ 303 CTR 624 (Ker) (HC)"},"content":{"rendered":"<p>Court held that , it would always be ideal for the Tribunal to consider the entire issues in an appeal , so that the parties can have a quietus to the matter. \u00a0Court observed that \u00a0the appeal on question of law , is being considered after a decade -and -half from the assessment year. If the final fact finding authority , the Tribunal, has not considered the entire questions arising on facts , then\u00a0 a remand would be necessitated which would drag on the matter for another decade. (AY. 2003 &#8211; 04, 2005 &#8211; 06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal \u2013  Duties- It would always be ideal for the Tribunal to consider the entire issues in an appeal , so that the parties can have a quietus to the matter.<\/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-2325","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Bv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2325","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=2325"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2325\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}