{"id":37132,"date":"2023-09-06T15:08:42","date_gmt":"2023-09-06T09:38:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deepak-kr-singh-v-pcit-2022-218-ttj-849-pattrib\/"},"modified":"2023-09-06T15:08:42","modified_gmt":"2023-09-06T09:38:42","slug":"deepak-kr-singh-v-pcit-2022-218-ttj-849-pattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepak-kr-singh-v-pcit-2022-218-ttj-849-pattrib\/","title":{"rendered":"Deepak Kr. Singh v. PCIT (2022) 218 TTJ 849 (Pat)(Trib)"},"content":{"rendered":"<p>Held that the AO has\u00a0 examined the\u00a0 claim of exemption\u00a0 as regards investment in purchase of four residential flats after calling for evidence and other supporting documents. Revision is held to be not valid.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Investment in a residential house-Conducted detailed enquiry-Revision is not valid.[S. 54F, 142(1) 143(3)] <\/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-37132","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9EU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37132","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=37132"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37132\/revisions"}],"predecessor-version":[{"id":37133,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37132\/revisions\/37133"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}