{"id":37080,"date":"2023-09-06T14:51:35","date_gmt":"2023-09-06T09:21:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/haryana-state-industrial-infrastructure-development-corpn-ltd-v-acit-2022-220-ttj-217-chdtrib-2\/"},"modified":"2023-09-06T14:51:35","modified_gmt":"2023-09-06T09:21:35","slug":"haryana-state-industrial-infrastructure-development-corpn-ltd-v-acit-2022-220-ttj-217-chdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/haryana-state-industrial-infrastructure-development-corpn-ltd-v-acit-2022-220-ttj-217-chdtrib-2\/","title":{"rendered":"Haryana State Industrial &#038; Infrastructure Development Corpn. Ltd. v. ACIT (2022) 220 TTJ 217 (Chd)(Trib)"},"content":{"rendered":"<p>Held that the additional ground challenges the validity of the assessment order passed on account of it being barred by limitation, the said additional ground is a legal ground\u00a0 and the\u00a0 same is admitted for adjudication. Followed\u00a0 National Thermal Power Co. Ltd. vs CIT (1998) 229 ITR 383 (SC). (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Special Audit-Barred by limitation-Legal ground-Admitted for adjudication. [S. 142(2A) 153] <\/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-37080","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9E4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37080","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=37080"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37080\/revisions"}],"predecessor-version":[{"id":37081,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37080\/revisions\/37081"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}