{"id":27882,"date":"2022-06-26T22:56:09","date_gmt":"2022-06-26T17:26:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/seyad-shariat-finance-ltd-v-pcit-2021-206-dtr-282-91-itr-4-sn-213-ttj-897-chennaitrib\/"},"modified":"2022-06-26T22:56:09","modified_gmt":"2022-06-26T17:26:09","slug":"seyad-shariat-finance-ltd-v-pcit-2021-206-dtr-282-91-itr-4-sn-213-ttj-897-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/seyad-shariat-finance-ltd-v-pcit-2021-206-dtr-282-91-itr-4-sn-213-ttj-897-chennaitrib\/","title":{"rendered":"Seyad Shariat Finance Ltd. v. PCIT (2021) 206 DTR 282 \/ 91 ITR 4 (SN) \/ 213 TTJ 897 (Chennai)(Trib.)"},"content":{"rendered":"<p>The PCIT\u00a0 passed the revision order in respect of claim u\/s 80IA which was allowed in the original assessment proceedings by the Assessment order u\/s 143(3) dt 28-3-2016. \u00a0Due to search action proceedings were initiated u\/s 153C of the Act. The claim of section 80IA was not subject matter of proceedings u\/s. 153C of the Act. Revision order was passed on 19-12-2020. The Tribunal held that the revision order is barred by limitation.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Issue  was not subject matter of assessment u\/s 153C&#8211;Original order on 28-3-2016-Revision order passed on 9-12-2020-Barred by limitation. [S.80IA,   143(3), 153C] <\/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-27882","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7fI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27882","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=27882"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27882\/revisions"}],"predecessor-version":[{"id":27883,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27882\/revisions\/27883"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}