{"id":37088,"date":"2023-09-06T14:59:18","date_gmt":"2023-09-06T09:29:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-hassab-realty-pvt-ltd-2022-99-itr-315-pune-trib-2\/"},"modified":"2023-09-06T14:59:18","modified_gmt":"2023-09-06T09:29:18","slug":"ito-v-hassab-realty-pvt-ltd-2022-99-itr-315-pune-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-hassab-realty-pvt-ltd-2022-99-itr-315-pune-trib-2\/","title":{"rendered":"ITO v. Hassab Realty Pvt. Ltd. (2022) 99 ITR 315 (Pune) (Trib)"},"content":{"rendered":"<p>In the appeal filed by the Revenue the assessee\u00a0 filed an application as per\u00a0 Rule 27 of the\u00a0 Income-Tax (Appellate Tribunal) Rules, 1963, challenging that when the Assessing Officer not making addition pertaining to reasons recorded for reopening assessment, other additions cannot be made. The Revenue contended that the assessee\u2019s application under rule\u00a027\u00a0of the\u00a0Income-tax (Appellate Tribunal) Rules, 1963\u00a0was not maintainable since the Commissioner (Appeals) had nowhere \u201cdecided\u201d the reopening issue against him.\u00a0 Tribunal\u00a0 following the\u00a0 ratio\u00a0 in\u00a0 Peter Vaz v. CIT(2021)) 436 ITR 616 (Bom)(HC)\u00a0 admitted the application\u00a0 and reassessment order was quashed..(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Issue not raised before the Commissioner (Appeals)-Reassessment-Validity-Application made as per  Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27  the was admitted-Reassessment order was quashed. [S. 147, 148, Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27] <\/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-37088","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ec","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37088","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=37088"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37088\/revisions"}],"predecessor-version":[{"id":37089,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37088\/revisions\/37089"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}