{"id":37090,"date":"2023-09-06T14:59:55","date_gmt":"2023-09-06T09:29:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-2022-97-itr-516-delhi-trib-4\/"},"modified":"2023-09-06T14:59:55","modified_gmt":"2023-09-06T09:29:55","slug":"jindal-steel-and-power-ltd-v-add-cit-2022-97-itr-516-delhi-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-2022-97-itr-516-delhi-trib-4\/","title":{"rendered":"Jindal Steel and Power Ltd. v Add. CIT (2022) 97 ITR 516 (Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that the Tribunal in the assessee\u2019s own case for an earlier year holding against it, was contrary to judgments of the High Courts and the Supreme Court wherein a similar issue had been decided in favour of the assessee and the Tribunal did not have the benefit thereof. Order of High Court to be followed.\u00a0\u00a0 Legal claim\u00a0 can be raised first time before Appellate Tribunal.\u00a0 (AY. 2003-04,2006-07 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Duties-Precedent-Additional ground-Legal claim-Can be raised first time before Appellate Tribunal-Order in Assessee\u2019s own case for earlier year against-Order passed by Tribunal without benefit of rulings of  High Courts and Supreme Court and Contrary thereto-Not to be  followed-High Court order to be followed. <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-37090","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ee","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37090","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=37090"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37090\/revisions"}],"predecessor-version":[{"id":37091,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37090\/revisions\/37091"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}