{"id":34422,"date":"2023-04-23T20:02:10","date_gmt":"2023-04-23T14:32:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-bravo-sponage-iron-p-ltd-2022-212-dtr-291-326-ctr-85-cal-hc\/"},"modified":"2023-04-23T20:02:10","modified_gmt":"2023-04-23T14:32:10","slug":"pcit-v-bravo-sponage-iron-p-ltd-2022-212-dtr-291-326-ctr-85-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bravo-sponage-iron-p-ltd-2022-212-dtr-291-326-ctr-85-cal-hc\/","title":{"rendered":"PCIT v. Bravo Sponage Iron (P) Ltd ( 2022) 212 DTR 291\/ 326 CTR 85 ( Cal )( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Commissioner cannot travel beyond the show cause notice \u00a0.Order of Tribunal is affirmed \u00a0. Followed Commissioner of Customs v. Toyo Engg . India Ltd ( 2006) 7 SCC 592\/ CIT v. Contimeters Electricals ( P) Ltd ( 2009) 317 ITR 249 ( Delhi)( HC) ( AY. 2009 -10 ) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Commissioner cannot travel beyond the show cause notice \u2013 Order of Tribunal is affirmed [ S. 260A ] <\/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-34422","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Xc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34422","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=34422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34422\/revisions"}],"predecessor-version":[{"id":34423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34422\/revisions\/34423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}