{"id":23944,"date":"2022-01-12T06:30:04","date_gmt":"2022-01-12T01:00:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/seema-bhattacharya-smt-v-pcit-2021-197-dtr-353-mp-hc\/"},"modified":"2022-01-12T06:30:04","modified_gmt":"2022-01-12T01:00:04","slug":"seema-bhattacharya-smt-v-pcit-2021-197-dtr-353-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/seema-bhattacharya-smt-v-pcit-2021-197-dtr-353-mp-hc\/","title":{"rendered":"Seema Bhattacharya (Smt) v. PCIT ( 2021 ) 197 DTR 353 ( MP ) ( HC)"},"content":{"rendered":"<p>Appeal of the revenue was dismissed by the Tribunal as withdrawn on the ground that the tax effect was less than 50 lakhs . Revenue filed miscellaneous application before the Tribunal on the ground that\u00a0 the issue in involved under consideration falls under exceptional \u00a0\u00a0clause of the circular .\u00a0 Tribunal allowed the\u00a0 miscellaneous application of the revenue and fixed for hearing on merit. The Assessee filed \u00a0an appeal against the order of the Tribunal , recalling of the order. Dismissing the\u00a0\u00a0\u00a0 appeal the Court held that it being\u00a0\u00a0 the \u00a0fundamental\u00a0principle\u00a0for\u00a0administration\u00a0of\u00a0justice\u00a0that\u00a0an\u00a0act\u00a0of\u00a0the\u00a0Court\u00a0shall\u00a0prejudice\u00a0no\u00a0man\u00a0(<em>actus\u00a0curiae\u00a0neminem\u00a0gravabit<\/em>). Tribunal\u00a0 has not decided the issue on merit .\u00a0 \u00a0\u00a0Order of \u00a0Tribunal was affirmed . \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court \u2013 Dismissal of appeal on monetary limit of less than 50 lakhs \u2013 Rectification application of the revenue was allowed on the ground that the  issue under consideration  falls under exception  clause of the Circular \u2013 Recall of the order is held to be justified \u2013 Appeal of assessee was dismissed [ S.254(2), 268A ]   <\/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-23944","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ec","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23944","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=23944"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23944\/revisions"}],"predecessor-version":[{"id":23945,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23944\/revisions\/23945"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}