{"id":23687,"date":"2022-01-09T10:45:20","date_gmt":"2022-01-09T05:15:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-vijay-pal-singh-2021-130-taxmann-com-291-chhattishgarh-hc-editorial-slp-of-revenue-dismissed-dy-cit-v-vijay-pal-singh-2021-282-taxman-377-sc\/"},"modified":"2022-01-09T10:45:20","modified_gmt":"2022-01-09T05:15:20","slug":"dy-cit-v-vijay-pal-singh-2021-130-taxmann-com-291-chhattishgarh-hc-editorial-slp-of-revenue-dismissed-dy-cit-v-vijay-pal-singh-2021-282-taxman-377-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-vijay-pal-singh-2021-130-taxmann-com-291-chhattishgarh-hc-editorial-slp-of-revenue-dismissed-dy-cit-v-vijay-pal-singh-2021-282-taxman-377-sc\/","title":{"rendered":"Dy.CIT v. Vijay Pal Singh (2021) 130 Taxmann.com 291 (Chhattishgarh) (HC) Editorial : SLP of revenue dismissed, Dy. CIT v. Vijay Pal Singh (2021) 282 Taxman 377 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue\u00a0 the Court held that unless the revenue produces\u00a0 a special order by the Board for filing an appeal considering the merit of each case, the appeal is not maintainable.\u00a0 Circular No. 17\/2019 dt 8-8-2019 \u00a0(2019) 416 ITR 106(St).\u00a0 \u00a0Circular No. 3 of 2018 dated July 11, 2018 [2018] 405 ITR (St.) 29, Circular No. 5 of 2019, dated February 5, 2019 ([2019] 411 ITR (St.) 7)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal-Instructions-Lower than threshold limit-Exceptions-Special order-Penny stock cases-Organized tax evasion activity-Special order of Board is required in cases involving organized   Tax evasion Activity.-Appeal was dismissed. [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-23687","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6a3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23687","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=23687"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23687\/revisions"}],"predecessor-version":[{"id":23688,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23687\/revisions\/23688"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}