{"id":26884,"date":"2022-05-04T21:51:42","date_gmt":"2022-05-04T16:21:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ram-nagar-degree-college-barabanki-v-pcit-2022-284-taxman-118-all-hc\/"},"modified":"2022-12-16T06:57:23","modified_gmt":"2022-12-16T01:27:23","slug":"ram-nagar-degree-college-barabanki-v-pcit-2022-284-taxman-118-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ram-nagar-degree-college-barabanki-v-pcit-2022-284-taxman-118-all-hc\/","title":{"rendered":"Ram Nagar Degree College Barabanki v. PCIT (2022)  448 ITR  161\/284 Taxman 118 (All.)(HC)"},"content":{"rendered":"<p>Assessing Officer without considering assessee&#8217;s reply completed assessment proceedings under section 144 of the Act. \u00a0Assessee preferred a revision application\u00a0 which was rejected only on ground that assessee failed to submit any reply in revision filed by him. On writ the Court set aside the order\u00a0 being a non-speaking order and the matter was \u00a0remanded for reconsideration. \u00a0(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders-Rejection of revision application merely on the ground that failure to submit reply is quashed and set aside-Matter remanded. [Art. 226] <\/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-26884","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ZC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26884","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=26884"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26884\/revisions"}],"predecessor-version":[{"id":31297,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26884\/revisions\/31297"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}