{"id":28781,"date":"2022-07-25T17:21:48","date_gmt":"2022-07-25T11:51:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/khyati-chemicals-p-ltd-v-dcit-osd-2022-193-itd-446-ahd-trib-2\/"},"modified":"2022-07-25T17:21:48","modified_gmt":"2022-07-25T11:51:48","slug":"khyati-chemicals-p-ltd-v-dcit-osd-2022-193-itd-446-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/khyati-chemicals-p-ltd-v-dcit-osd-2022-193-itd-446-ahd-trib-2\/","title":{"rendered":"Khyati Chemicals (P.) Ltd. v. DCIT (OSD) (2022) 193 ITD 446 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the asessee the Tribunal held that where order of Assessing Officer and Commissioner (Appeals) got merged with order of Tribunal, rectification of a mistake being apparent from record could only be effected in order of Tribunal and not in order of Assessing Officer or Commissioner (Appeals).\u00a0 (AY. 2004-05 &amp; 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Unutilisation of MODVAT-Order of Assessing Officer and Commissioner (Appeals) got merged with order of Tribunal-Rejection of rectification application is justified  [S. 254(1)]<\/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-28781","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ud","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28781","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=28781"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28781\/revisions"}],"predecessor-version":[{"id":28782,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28781\/revisions\/28782"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}