{"id":25636,"date":"2022-03-17T13:23:45","date_gmt":"2022-03-17T07:53:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/taj-paul-bhardwaj-v-pcit-202188-itr-352-211-ttj-58-chd-trib\/"},"modified":"2022-03-17T13:23:45","modified_gmt":"2022-03-17T07:53:45","slug":"taj-paul-bhardwaj-v-pcit-202188-itr-352-211-ttj-58-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/taj-paul-bhardwaj-v-pcit-202188-itr-352-211-ttj-58-chd-trib\/","title":{"rendered":"Taj Paul Bhardwaj v. PCIT (2021)88 ITR 352 \/ 211 TTJ 58 (Chd.) (Trib.)"},"content":{"rendered":"<p>Held that the Principal Commissioner had exceeded jurisdiction under section\u00a0263\u00a0of the Act by directing the Assessing Officer to make fresh assessment on issues which were not the subject matter of the assessment framed on the basis of limited scrutiny. The order passed by the Principal Commissioner under section\u00a0263\u00a0of the Act was\u00a0 set aside.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Revision directing the  Assessing Officer to make fresh assessment on issues not subject matter of  limited scrutiny &#8211; Revision is bad in law. [S. 142(1) 143(2)]  <\/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-25636","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Fu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25636","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=25636"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25636\/revisions"}],"predecessor-version":[{"id":25637,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25636\/revisions\/25637"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}