{"id":3116,"date":"2018-12-08T06:36:17","date_gmt":"2018-12-08T06:36:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nitin-babubhai-rohit-v-ashok-bhavanbhai-patel-2018-258-taxman-252-guj-hc\/"},"modified":"2019-01-30T08:38:09","modified_gmt":"2019-01-30T08:38:09","slug":"nitin-babubhai-rohit-v-ashok-bhavanbhai-patel-2018-258-taxman-252-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitin-babubhai-rohit-v-ashok-bhavanbhai-patel-2018-258-taxman-252-guj-hc\/","title":{"rendered":"Nitin Babubhai Rohit v. Ashok Bhavanbhai Patel (2018) 258 Taxman 252\/ 172 DTR 388\/ 305 CTR 979 (Guj.)(HC)"},"content":{"rendered":"<p>Court held that ;once revision petition was filed and decided, it was not open to Commissioner (Appeals) to decide appeal on same issue <strong>.<\/strong>(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal &#8211; Commissioner (Appeals) \u2013Powers- Doctrine of merger-  Powers \u2013After filing an appeal the assessee filed revision application- Despite  the revisional order being passed the Commissioner (Appeals) decided the same issue- Once revision petition was filed and decided, it was not open to Commissioner (Appeals) to decide appeal on same issue. [S. 264 ]<\/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":[1],"tags":[],"class_list":["post-3116","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Og","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3116","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=3116"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3116\/revisions"}],"predecessor-version":[{"id":3808,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3116\/revisions\/3808"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}