{"id":23974,"date":"2022-01-12T15:32:52","date_gmt":"2022-01-12T10:02:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/moidus-medicare-p-ltd-v-dy-cit-2021-198-dtr-37-319-ctr-187-kerhc-editorial-single-judge-order-moidus-medicare-p-ltd-v-dy-cit-2021-198-dtr-48-319-ctr-197-ker\/"},"modified":"2022-01-12T15:32:52","modified_gmt":"2022-01-12T10:02:52","slug":"moidus-medicare-p-ltd-v-dy-cit-2021-198-dtr-37-319-ctr-187-kerhc-editorial-single-judge-order-moidus-medicare-p-ltd-v-dy-cit-2021-198-dtr-48-319-ctr-197-ker","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/moidus-medicare-p-ltd-v-dy-cit-2021-198-dtr-37-319-ctr-187-kerhc-editorial-single-judge-order-moidus-medicare-p-ltd-v-dy-cit-2021-198-dtr-48-319-ctr-197-ker\/","title":{"rendered":"Moidu\u2019s Medicare (P) Ltd. v. Dy. CIT (2021) 198 DTR 37 \/ 319 CTR 187 (Ker)(HC) Editorial : Single Judge order Moidu\u2019s Medicare (P) Ltd. v. Dy. CIT (2021) 198 DTR 48 \/ 319 CTR 197 (Ker)(HC)"},"content":{"rendered":"<p>The assessee filed writ against the\u00a0 dismissal\u00a0 of miscellaneous application . The learned single judge dismissed the\u00a0 writ on the ground that \u00a0Article 226 of the Constitution of India \u00a0prohibited from assuming the role of an Appellate Court. On appeal the division bench held that there are divergent view whether appeal will lie against the dismissal of miscellaneous application . Order of single judge\u00a0 and Tribunal was\u00a0 set aside .\u00a0 Directed the Tribunal to consider\u00a0 the additional ground . \u00a0Referred\u00a0 <em>Chem Amit v. ACIT(2005) 272 ITR 397 (Bom ) (HC), Viswas Promoters (P) Ltd. v. ITAT (2010) 323 ITR 114\u00a0 (Mad ) (HC) \u00a0<\/em>and <em>Madhav Marbles and Granites v. ITAT (2014) 362 ITR 647( Raj ) (HC) <\/em>\u00a0\u00a0( AY.\u00a0 2006-07 to 2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record \u2013Divergent view whether appeal will lie against the dismissal of miscellaneous application \u2013 Order of single judge  and Tribunal was was set aside &#8211;  Directed the Tribunal to consider  the additional ground . [ S.  132, 153A, 254 (1), 260A , Art , 226 ]    <\/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-23974","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6eG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23974","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=23974"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23974\/revisions"}],"predecessor-version":[{"id":23975,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23974\/revisions\/23975"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}