{"id":25852,"date":"2022-03-22T18:04:30","date_gmt":"2022-03-22T12:34:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/munish-chander-khurana-v-ito-2021-89-itr-4-smc-sn-delhitrib\/"},"modified":"2022-03-22T18:04:30","modified_gmt":"2022-03-22T12:34:30","slug":"munish-chander-khurana-v-ito-2021-89-itr-4-smc-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/munish-chander-khurana-v-ito-2021-89-itr-4-smc-sn-delhitrib\/","title":{"rendered":"Munish Chander Khurana v. ITO (2021) 89 ITR 4 (SMC) (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that under section\u00a0251\u00a0of the Act, the Commissioner (Appeals) is empowered to confirm, reduce, enhance or annul the assessment. In the present case, the Commissioner (Appeals) annulled the assessment and further directed to issue notice under section\u00a0148\u00a0of the Act. No such power had been granted by the Act. The direction of the Commissioner (Appeals) was in excess of the jurisdiction conferred by section\u00a0251\u00a0of the Act, and was liable to be set aside. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Powers-Order of reassessment was quashed for want of valid prior sanction of PCIT-Direction to issue fresh reassessment notice was quashed and set aside. [S. 147, 151, 250] <\/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-25852","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6IY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25852","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=25852"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25852\/revisions"}],"predecessor-version":[{"id":25853,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25852\/revisions\/25853"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}