{"id":37052,"date":"2023-09-06T14:39:51","date_gmt":"2023-09-06T09:09:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-converteam-group-2022-99-itr-34-sndelhi-trib\/"},"modified":"2023-09-06T14:39:51","modified_gmt":"2023-09-06T09:09:51","slug":"dy-cit-v-converteam-group-2022-99-itr-34-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-converteam-group-2022-99-itr-34-sndelhi-trib\/","title":{"rendered":"Dy. CIT v. Converteam Group (2022) 99 ITR 34 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 the Commissioner (Appeals) invoking the powers conferred upon him under section\u00a0250(4)\u00a0of the\u00a0Income-tax Act, 1961\u00a0called for certain information and documents and based his findings on such information and documents. In the light of section\u00a0254(4)\u00a0of the Act the Commissioner (Appeals) was free to conduct the enquiry to dispose of the appeal as he deemed fit. There was no call to interfere with the findings of the Commissioner (Appeals).(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Powers-Conduct the enquiry to dispose of the appeal as he deemed fit  [S. 250(4)] <\/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-37052","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9DC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37052","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=37052"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37052\/revisions"}],"predecessor-version":[{"id":37053,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37052\/revisions\/37053"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}