{"id":2341,"date":"2018-09-12T07:18:54","date_gmt":"2018-09-12T07:18:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/asg-leather-p-ltd-v-ito-2018-171-itd-476-kol-trib\/"},"modified":"2019-04-20T13:08:28","modified_gmt":"2019-04-20T13:08:28","slug":"asg-leather-p-ltd-v-ito-2018-171-itd-476-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asg-leather-p-ltd-v-ito-2018-171-itd-476-kol-trib\/","title":{"rendered":"ASG Leather (P.) Ltd.  v. ITO (2018) 171 ITD 476\/ 170 DTR 17\/ 195 TTJ 747    (Kol)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that AO has not given an opportunity\u00a0 to \u00a0assessee \u00a0to exercise its option given as per Explanation (a)(ii)\u00a0 to S. 56(2)(viib) of the Act.\u00a0 Accordingly the certificate of CA which was\u00a0 filed before the CIT(A) as additional evidence is directed \u00a0be admitted as additional evidence .Matter is remanded to CIT (A).( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal &#8211; Commissioner (Appeals) \u2013Additional evidence-Valuation report of the CA  which was filed before the CIT (A)-Tribunal directed the CIT(A) to accept the additional evidence as no opportunity was given by the AO to exercise the option as per Explanation (a) (ii)  to section 56(2)(viib) of the Act. [ S.56(2)(viib), 254(1), R. 11UA(1) (b) ]<\/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-2341","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2341","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=2341"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2341\/revisions"}],"predecessor-version":[{"id":5004,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2341\/revisions\/5004"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}