{"id":23930,"date":"2022-01-11T13:20:52","date_gmt":"2022-01-11T07:50:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/satish-kumar-lakhmani-v-pcit-2021-190-itd-73-kol-trib\/"},"modified":"2022-01-11T13:20:52","modified_gmt":"2022-01-11T07:50:52","slug":"satish-kumar-lakhmani-v-pcit-2021-190-itd-73-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satish-kumar-lakhmani-v-pcit-2021-190-itd-73-kol-trib\/","title":{"rendered":"Satish Kumar Lakhmani v. PCIT (2021) 190 ITD 73 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that the Genuineness of transaction was verified by the Assessing Officer\u00a0 in the original assessment proceedings. Revision was held to be not valid \u00a0\u00a0(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Genuineness of transaction was verified by the Assessing Officer-Revision was held to be not valid. [S. 10(38), 45] <\/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-23930","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6dY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23930","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=23930"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23930\/revisions"}],"predecessor-version":[{"id":23931,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23930\/revisions\/23931"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}