{"id":34358,"date":"2023-04-22T23:29:06","date_gmt":"2023-04-22T17:59:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/salarpuria-properties-p-ltd-2022-197-itd-490-kol-trib\/"},"modified":"2023-04-22T23:29:06","modified_gmt":"2023-04-22T17:59:06","slug":"salarpuria-properties-p-ltd-2022-197-itd-490-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/salarpuria-properties-p-ltd-2022-197-itd-490-kol-trib\/","title":{"rendered":"Salarpuria Properties (P.) Ltd. (2022) 197 ITD 490 (Kol.)(Trib.)"},"content":{"rendered":"<p>A search was carried out under section 132 upon assessee and a notice was served under section 153A.\u00a0 In response to\u00a0 notice\u00a0 the assessee filed the return.\u00a0 Assessing Officer passed assessment under section 153A read with section 143(3) of the Act. PCIT revised the order on the ground that\u00a0 the Assessing Officer did not conduct proper enquiry before allowing deduction claimed by assessee under section 80-IB of the Act.\u00a0 Held that as Tribunal had quashed assessment order dated 13-12-2017, order passed by Commissioner also quashed.\u00a0 (AY. 2010-11)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Revision order is quashed. [S. 80IB, 143(3), 153A] <\/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-34358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Wa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34358","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=34358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34358\/revisions"}],"predecessor-version":[{"id":34359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34358\/revisions\/34359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}