{"id":24212,"date":"2022-01-22T10:57:26","date_gmt":"2022-01-22T05:27:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shwetal-rittulbbhai-vora-v-pcit-2021-323-ctr-243-guj-hc\/"},"modified":"2022-07-07T13:09:47","modified_gmt":"2022-07-07T07:39:47","slug":"shwetal-rittulbbhai-vora-v-pcit-2021-323-ctr-243-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shwetal-rittulbbhai-vora-v-pcit-2021-323-ctr-243-guj-hc\/","title":{"rendered":"Shwetal Rittulbbhai Vora v .PCIT ( 2021 ) 323 CTR 243\/ 207 DTR 369 \/\/(2022)441 ITR 669   ( Guj) (HC)"},"content":{"rendered":"<p>The application of the petitioner was rejected on the ground that appeal was not pending before the appellate Authority as the specified date i.e. on 31<sup>st<\/sup> Jan , 2020. On writ the petitioner contended that the certified copy of the order of the Tribunal was not available till October , 2020 . Section 260A(2)(a) of the Act\u00a0 provides for 120 days period of limitation from the date of the communication of the order, for preferring the appeal . Even if the certified copy of the order Passed by Tribunal was available on 23<sup>rd<\/sup> October , 2019 , the petitioner\u00a0 had time to approach\u00a0 High Court till 20 th Feb. 2020.\u00a0 The time limit for filing appeal was not expired.\u00a0\u00a0\u00a0 Allowing the petition the Court held that\u00a0 it was easy to grasp that on the specified date on 30 th Jan . 2020 , the time for filing any appeal was still alive . The petition was allowed and the Designated Authority was directed to accept the declaration of the petitioner .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Act , 2020<\/p>\n<p>S. 2(1)(a)(ii): Appellant \u2013 Period of limitation for filing an appeal before the High Court was not over \u2013 Period of limitation for filing appeal would start from date of receipt of certified copy as per section 260A (2)(a)- Rejection of declaration was held to be not valid  &#8211; [ Income -tax Act ,S. 260A(2)(a) , 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-24212","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6iw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24212","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=24212"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24212\/revisions"}],"predecessor-version":[{"id":28117,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24212\/revisions\/28117"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}