{"id":31787,"date":"2023-01-03T16:58:27","date_gmt":"2023-01-03T11:28:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kalinga-metalics-ltd-2022-288-taxman-688-cal-hc\/"},"modified":"2024-02-04T21:20:24","modified_gmt":"2024-02-04T15:50:24","slug":"pcit-v-kalinga-metalics-ltd-2022-288-taxman-688-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kalinga-metalics-ltd-2022-288-taxman-688-cal-hc\/","title":{"rendered":"PCIT v. Kalinga Metalics Ltd. (2022) 288 Taxman 688 \/(2023)455 ITR 553  (Cal.)(HC)"},"content":{"rendered":"<p>There was\u00a0 delay of 535 days in filing appeal by revenue against an order passed by Tribunal.\u00a0 Condoning\u00a0 the delay the Court held that since delay had occasioned after application for condonation of delay was approved and returned to Ministry of Law and Justice on 16-3-2020 and fact that from 15-3-2020 onwards country was under lock down could not be lost sight, from 15-3-2020 period of limitation stood excluded and,\u00a0 condonation of delay was allowed. to be allowed. (AY.\u00a0 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Decision of Court-High Court-Delay of 535 days-Condonation of delay was allowed.<\/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-31787","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8gH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31787","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=31787"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31787\/revisions"}],"predecessor-version":[{"id":38989,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31787\/revisions\/38989"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}