{"id":27814,"date":"2022-06-26T22:40:04","date_gmt":"2022-06-26T17:10:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/banwari-lal-sharma-v-ito-2021-62-cch-0504-213-ttj-307-jaipurtrib-2\/"},"modified":"2022-06-26T22:40:04","modified_gmt":"2022-06-26T17:10:04","slug":"banwari-lal-sharma-v-ito-2021-62-cch-0504-213-ttj-307-jaipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/banwari-lal-sharma-v-ito-2021-62-cch-0504-213-ttj-307-jaipurtrib-2\/","title":{"rendered":"Banwari Lal Sharma v. ITO, (2021) 62 CCH 0504 \/ 213 TTJ 307 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that mere mentioning the assessee&#8217;s status as \u201cIndividual\u201d instead of \u201cRepresentative Assessee of Smt. Pamela Jean Colleco\u201d was a curable defect in terms of S.292B as the assessment order was in substance and effect passed in the status of representative assessee in conformity with and to give effect to the directions of the Tribunal is a curable defects. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 163 : Representative Assessee-AO passed an order holding Assessee as representative assessee\/agent of the non-resident-TheTribunal held that Assessee\u2019s status mentioned as individual as against representative assessee   in the order giving effect to ITAT\u2019s directions is a curable defect. [S. 45, 50C, 160(1), 292B] <\/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-27814","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7eC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27814","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=27814"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27814\/revisions"}],"predecessor-version":[{"id":27815,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27814\/revisions\/27815"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}