{"id":24526,"date":"2022-01-29T12:54:55","date_gmt":"2022-01-29T07:24:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/3m-india-ltd-v-cit-2021-191-itd-480-90-itr-57-sn-bang-trib\/"},"modified":"2022-01-29T12:54:55","modified_gmt":"2022-01-29T07:24:55","slug":"3m-india-ltd-v-cit-2021-191-itd-480-90-itr-57-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/3m-india-ltd-v-cit-2021-191-itd-480-90-itr-57-sn-bang-trib\/","title":{"rendered":"3M India Ltd. v. CIT (2021) 191 ITD 480 \/ 90 ITR 57 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that the Commissioner was taking a particular view on assessment order passed for earlier assessment year 2009-10 and, thus, he was finding fault with assessment order passed for year 2009-10 and had not actually pointed out any error in assessment order passed for concerned assessment year 2010-11. Reassessment order was quashed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Commissioner has not pointed out any error for the relevant assessment year-Revision is held to be not valid. [S.40(a)(1), 92CA] <\/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-24526","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6nA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24526","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=24526"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24526\/revisions"}],"predecessor-version":[{"id":24527,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24526\/revisions\/24527"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}