{"id":36663,"date":"2023-09-01T18:04:42","date_gmt":"2023-09-01T12:34:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-brahma-city-pvt-ltd-202298-itr-451-delhi-trib\/"},"modified":"2023-09-01T18:04:42","modified_gmt":"2023-09-01T12:34:42","slug":"dy-cit-v-brahma-city-pvt-ltd-202298-itr-451-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-brahma-city-pvt-ltd-202298-itr-451-delhi-trib\/","title":{"rendered":"Dy. CIT v. Brahma City Pvt. Ltd. (2022)98 ITR 451 (Delhi) (Trib)"},"content":{"rendered":"<p>Held, that the Assessing Officer \u00a0was not empowered to expand the scope of consequential proceedings under section\u00a0143(3)\u00a0read with section\u00a0263\u00a0of the\u00a0Income-tax Act, 1961\u00a0by making assessment in respect of issues which were not subject matter of revisional order under section\u00a0263. The action of the Commissioner (Appeals) reversing the additions made by the Assessing Officer wholly unconnected to the directions given in the revisional order was thus in consonance with law delineated in judicial precedents and did not warrant any interference. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Validity-Assessment pursuant to revision order of CIT-Additions made with respect to issues out of the subject matter of revision order not justified-Deletion of addition. By CIT(A) is justified.  [S. 263].<\/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-36663","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9xl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36663","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=36663"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36663\/revisions"}],"predecessor-version":[{"id":36664,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36663\/revisions\/36664"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}