{"id":27884,"date":"2022-06-26T22:56:31","date_gmt":"2022-06-26T17:26:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dada-ganpati-gaur-products-p-ltd-v-pcit-2021-207-dtr-105-chd-trib\/"},"modified":"2022-06-26T22:56:31","modified_gmt":"2022-06-26T17:26:31","slug":"dada-ganpati-gaur-products-p-ltd-v-pcit-2021-207-dtr-105-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dada-ganpati-gaur-products-p-ltd-v-pcit-2021-207-dtr-105-chd-trib\/","title":{"rendered":"Dada Ganpati Gaur Products (P) Ltd. v. PCIT (2021) 207 DTR 105 (Chd.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal\u00a0 held that\u00a0 the Assessee has filed point wise reply to the notice u\/s 142(1) and 143(2) of the Act\u00a0 of the Act. After application of mind the Assessing Officer passed the order. The revision order is held to be bad in law. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-DCF Method-Valuation of shares Assessment order was  passed considering  the point wise reply to the notice u\/s 142(1) and 143(2) of the Act-Revision is held to be not valid. [S. 56(2)(viib) R. 11UA(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-27884","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7fK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27884","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=27884"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27884\/revisions"}],"predecessor-version":[{"id":27885,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27884\/revisions\/27885"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}