{"id":37074,"date":"2023-09-06T14:50:34","date_gmt":"2023-09-06T09:20:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gurfateh-films-and-sippy-grewal-productions-p-ltd-v-pcit-202295-itr-456-amritsartrib\/"},"modified":"2023-09-06T14:50:34","modified_gmt":"2023-09-06T09:20:34","slug":"gurfateh-films-and-sippy-grewal-productions-p-ltd-v-pcit-202295-itr-456-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gurfateh-films-and-sippy-grewal-productions-p-ltd-v-pcit-202295-itr-456-amritsartrib\/","title":{"rendered":"Gurfateh Films and Sippy Grewal Productions (P.) Ltd. v. PCIT (2022)95 ITR 456 (Amritsar)(Trib)"},"content":{"rendered":"<p>The Tribunal held that that the delay in filing appeal by the assessee on time was due to inaction of its erstwhile authorised representative, and was to be condoned. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 : Appellate Tribunal-Condonation of delay-Delay due to inaction of erstwhile authorised representative-Reasonable cause for delay-Delay condoned. <\/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-37074","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9DY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37074","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=37074"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37074\/revisions"}],"predecessor-version":[{"id":37075,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37074\/revisions\/37075"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37074"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}