{"id":34093,"date":"2023-04-22T11:16:48","date_gmt":"2023-04-22T05:46:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-medical-centre-trust-v-cite-2022-196-itd-302-2023-222-ttj-249-kol-trib\/"},"modified":"2023-04-22T11:16:48","modified_gmt":"2023-04-22T05:46:48","slug":"tata-medical-centre-trust-v-cite-2022-196-itd-302-2023-222-ttj-249-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-medical-centre-trust-v-cite-2022-196-itd-302-2023-222-ttj-249-kol-trib\/","title":{"rendered":"Tata Medical Centre Trust v. CIT(E) (2022) 196 ITD 302 \/ (2023) 222 TTJ 249 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that in view of CBDT&#8217;s Circular No. 19\/2019, dated 14-8-2019, revision order under section 263 issued manually without Document Identification No. (DIN) is invalid and deemed to have never been issued if written approval of Chief Commissioner\/Director General of Income-tax is not obtained in prescribed format for such manually issued order.\u00a0 Order passed without a DIN, order passed by Commissioner was invalid and deemed to have never been issued. (AY. 2016-17)\u00a0\u00a0 \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Document Identification No. (DIN)-Revision order passed manually without Document Identification No. (DIN) in its body-Held to be  invalid and deemed to have never been issued. <\/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-34093","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8RT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34093","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=34093"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34093\/revisions"}],"predecessor-version":[{"id":34094,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34093\/revisions\/34094"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}