{"id":37050,"date":"2023-09-06T14:39:29","date_gmt":"2023-09-06T09:09:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-fiat-india-pvt-ltd-now-known-as-new-holland-fiat-india-pvt-ltd2022-217-ttj-74-mumtrib\/"},"modified":"2023-09-06T14:39:29","modified_gmt":"2023-09-06T09:09:29","slug":"acit-v-fiat-india-pvt-ltd-now-known-as-new-holland-fiat-india-pvt-ltd2022-217-ttj-74-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-fiat-india-pvt-ltd-now-known-as-new-holland-fiat-india-pvt-ltd2022-217-ttj-74-mumtrib\/","title":{"rendered":"ACIT v. Fiat India Pvt Ltd (Now known as New Holland Fiat India Pvt Ltd)(2022) 217 TTJ 74 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the\u00a0 Commissioner (Appeals)has\u00a0 admitted the additional grounds in violation of Rule 46A(3). ie. without providing an opportunity to the Assessing Officer.\u00a0 Matter was\u00a0 remanded to the file of the CIT(A) for adjudication.\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional grounds admitted violation of Rule 46A(3)-Without providing an opportunity to the Assessing Officer-Matter remanded. [R. 46A(3)] <\/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-37050","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9DA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37050","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=37050"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37050\/revisions"}],"predecessor-version":[{"id":37051,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37050\/revisions\/37051"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}