{"id":26653,"date":"2022-04-26T16:06:38","date_gmt":"2022-04-26T10:36:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-universal-music-india-pvt-ltd-bomhc-www-itatonline-org-editorial-cit-v-amitabh-bacchan-2016-384-itr-200-69-taxmann-com-170-sc-distinguished\/"},"modified":"2022-04-26T16:06:38","modified_gmt":"2022-04-26T10:36:38","slug":"pcit-v-universal-music-india-pvt-ltd-bomhc-www-itatonline-org-editorial-cit-v-amitabh-bacchan-2016-384-itr-200-69-taxmann-com-170-sc-distinguished","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-universal-music-india-pvt-ltd-bomhc-www-itatonline-org-editorial-cit-v-amitabh-bacchan-2016-384-itr-200-69-taxmann-com-170-sc-distinguished\/","title":{"rendered":"PCIT v. Universal Music India Pvt. Ltd. (Bom)(HC) www.itatonline .org Editorial: CIT v. Amitabh Bacchan ( 2016) 384 ITR 200\/ (69) taxmann.com 170 (SC) distinguished."},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Court held that, where the show cause notice under section 263 of the Act suggested only 2 issues but the order under section 263 of the Act directed the ld. AO to make enquiry and examine the two issues and a third issue, the Tribunal held that the third issue cannot form the basis for revision of assessment order under Section 263 of the Act. Order of the Tribunal upheld. ( AY. 2009 -10 ) (ITA No. 238 of 2018 dated April 19, 2022 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263: Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Payment to specified persons &#8211; Revision proceedings  cannot travel beyond the reasons given in  show cause notice- 0rder of Tribunal is affirmed [ S. 40A(2)(b ) ] <\/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-26653","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6VT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26653","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=26653"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26653\/revisions"}],"predecessor-version":[{"id":26654,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26653\/revisions\/26654"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}