{"id":23908,"date":"2022-01-11T13:16:05","date_gmt":"2022-01-11T07:46:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amrik-singh-bhullar-v-ito-2021-190-itd-355-chandigarhtrib\/"},"modified":"2022-01-11T13:16:05","modified_gmt":"2022-01-11T07:46:05","slug":"amrik-singh-bhullar-v-ito-2021-190-itd-355-chandigarhtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amrik-singh-bhullar-v-ito-2021-190-itd-355-chandigarhtrib\/","title":{"rendered":"Amrik Singh Bhullar v. ITO (2021) 190 ITD 355 (Chandigarh)(Trib.)"},"content":{"rendered":"<p>Tribunal held that if there is defect in the application an opportunity must be provided to correct the defect. Tribunal also held that when the return is e-filed, every statutory order\/decision and relevant facts which went into decision making of punching figures on e-portal at relevant point of time would constitute record for purposes of proceedings under section 154. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Defect in application-Records-Opportunity must be provided to correct the defect-Every statutory order\/decision and relevant facts which went into decision making of punching figures on e-portal at relevant point of time would constitute record for purposes of proceedings under section 154 of the Act-Matter remanded. [S. 139] <\/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-23908","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6dC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23908","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=23908"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23908\/revisions"}],"predecessor-version":[{"id":23909,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23908\/revisions\/23909"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}