{"id":3118,"date":"2018-12-08T06:37:49","date_gmt":"2018-12-08T06:37:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nawany-construction-co-p-ltd-2018-258-taxman-365-bom-hc\/"},"modified":"2018-12-08T06:37:49","modified_gmt":"2018-12-08T06:37:49","slug":"pcit-v-nawany-construction-co-p-ltd-2018-258-taxman-365-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nawany-construction-co-p-ltd-2018-258-taxman-365-bom-hc\/","title":{"rendered":"PCIT v. Nawany Construction Co. (P.) Ltd. (2018) 258 Taxman 365 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the notice of motion to restore the appeal on the ground that the appeal was wrongly withdrawn\u00a0 as the issue contested was based on audit objection. Court held that mere raising objection in terms of audit objection is not enough, the Revenue will have to point out that this audit objection has been accepted by the Department.\u00a0 As no such records were produced the oral request was rejected and notice of motion was dismissed .Circulars and Notifications:\u00a0CBDT Circular No. 21 of 2015 dt. 10-12-2015\u00a0and\u00a0Circular No. 3 of 2018, dt.11-7-2018\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court \u2013Monetary limits- CBDT Circulars continue to bind revenue and if they contain any conditions, whether such conditions are attracted or not would have to be proved and established by revenue; mere raising objection in terms of Circular would not be enough. [S.119]<\/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-3118","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Oi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3118","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=3118"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3118\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}