{"id":24702,"date":"2022-02-07T14:26:14","date_gmt":"2022-02-07T08:56:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/naina-sarf-v-pcit-2021-bcaj-november-p-34-jaipurtrib\/"},"modified":"2022-02-07T14:26:14","modified_gmt":"2022-02-07T08:56:14","slug":"naina-sarf-v-pcit-2021-bcaj-november-p-34-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naina-sarf-v-pcit-2021-bcaj-november-p-34-jaipurtrib\/","title":{"rendered":"Naina Sarf v. PCIT (2021) BCAJ-November-P. 34 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that flat was allotted vide allotment letter dt. 6-3-2009\u00a0 and it was signed on 11-11-2009, the registration was done on 9 th December, 2014. The Tribunal held that mere fact that the flat was registered in the year 2014, falling in AY. 2015-16, the amended provisions of section 56(2)(vii)(b) (ii) could not be applied. (dt. 14-9-2021) (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Allotment letter prior to AY. 2014-15-Registration was on 9th  December, 2014-Provision of section 56(2)(vii)(b)(ii) is not applicable-Revision is held to be not valid. [S. 56(2)(vii)(b)(ii)] <\/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-24702","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6qq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24702","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=24702"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24702\/revisions"}],"predecessor-version":[{"id":24703,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24702\/revisions\/24703"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}