{"id":33636,"date":"2023-04-01T10:53:32","date_gmt":"2023-04-01T05:23:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vikas-nagelia-v-cit-2023-290-taxman-258-cal-hc\/"},"modified":"2023-04-01T10:53:32","modified_gmt":"2023-04-01T05:23:32","slug":"vikas-nagelia-v-cit-2023-290-taxman-258-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vikas-nagelia-v-cit-2023-290-taxman-258-cal-hc\/","title":{"rendered":"Vikas Nagelia v. CIT (2023) 290 Taxman 258 (Cal.)(HC)"},"content":{"rendered":"<p>Against the assessment order, the assessee preferred a Revision application. \u00a0The Commissioner dismissed the petition on the ground that the assessee had wrongly filed a revision instead of a statutory appeal.\u00a0 On writ, the Court held that if the assessee has chosen not to avail of statutory appeal before the first appellate authority against the assessment order the revision petition was to be heard and disposed of on merits. \u00a0(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders-Appeal not filed-Rejection of revision petition is held to be not valid-Commissioner is directed to hear the petition on merits. [S. 250,  Art. 226] <\/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-33636","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Kw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33636","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=33636"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33636\/revisions"}],"predecessor-version":[{"id":33637,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33636\/revisions\/33637"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}