{"id":32128,"date":"2023-01-27T14:23:09","date_gmt":"2023-01-27T08:53:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-appollo-tyres-ltd-2022-449-itr-398-ker-hc\/"},"modified":"2023-01-27T14:23:09","modified_gmt":"2023-01-27T08:53:09","slug":"pcit-v-appollo-tyres-ltd-2022-449-itr-398-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-appollo-tyres-ltd-2022-449-itr-398-ker-hc\/","title":{"rendered":"PCIT v. Appollo Tyres Ltd. (2022) 449 ITR 398 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 the requirement of redoing the same procedure upon remand to the Assessing Officer under section\u00a0144C\u00a0is mandatory and omission in following the procedure is an incurable defect. Hence the order was not valid. The filing of appeal before the Commissioner (Appeals) could not be treated as a waiver of an objection available to the assessee in this behalf under section\u00a0144C. Section\u00a0253(1)(d)\u00a0provides for appeal only when order has been made under section\u00a0143(3)\u00a0read with section\u00a0144C\u00a0of the Act. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Mandatory proceedings-Draft assessment order proposing variations to returned income  must be  submitted to DRP&#8211;Order on remand must also be submitted to DRP-Not curable defects.  [S. 92CA, 144C(2), 253(1)(d), 292B] <\/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-32128","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8mc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32128","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=32128"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32128\/revisions"}],"predecessor-version":[{"id":32129,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32128\/revisions\/32129"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}