{"id":26426,"date":"2022-04-14T18:53:20","date_gmt":"2022-04-14T13:23:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shalimar-pellet-feeds-ltd-2022-440-itr-530-cal-hc\/"},"modified":"2023-02-05T18:07:32","modified_gmt":"2023-02-05T12:37:32","slug":"pcit-v-shalimar-pellet-feeds-ltd-2022-440-itr-530-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shalimar-pellet-feeds-ltd-2022-440-itr-530-cal-hc\/","title":{"rendered":"PCIT v. Shalimar Pellet Feeds Ltd. (2022) 440 ITR 530 \/ 216 DTR 211\/ 328 CTR 840(Cal) (HC)"},"content":{"rendered":"<p>Where the Commissioner revised an assessment and the Tribunal accepted the assessee\u2019s contention that the Commissioner had not examined the submissions and evidence, the Tribunal should have either examined the matter itself or remanded the matter back to the Commissioner. Since the Tribunal accepted the assessee\u2019s contentions without following either of the two options, the matter was to be remanded to the Commissioner to consider the issue afresh. \u00a0\u00a0Department appeals being below the threshold limit of tax effect , the appeals are dismissed . \u00a0( AY. 2008 -09,to 2011-12, 2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Matter to be remanded to Commissioner where evidence was not considered by him-  Monetary limits \u2013 Appeal was dismissed .[ S. 80IB, 153A, 254(1),  260A] <\/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-26426","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Se","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26426","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=26426"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26426\/revisions"}],"predecessor-version":[{"id":32487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26426\/revisions\/32487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}