{"id":37146,"date":"2023-09-06T15:11:23","date_gmt":"2023-09-06T09:41:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rita-goyal-v-pcit-2022-220-ttj-17-jodhpurtribuo\/"},"modified":"2023-09-06T15:11:23","modified_gmt":"2023-09-06T09:41:23","slug":"rita-goyal-v-pcit-2022-220-ttj-17-jodhpurtribuo","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rita-goyal-v-pcit-2022-220-ttj-17-jodhpurtribuo\/","title":{"rendered":"Rita Goyal v. PCIT (2022) 220 TTJ 17 (Jodhpur)(Trib)(UO)"},"content":{"rendered":"<p>Principal CIT has\u00a0 initiated the revision proceedings under S.\u00a0 263 under the misconceived impression that the assessee has not disclosed the sale of two properties. Tribunal held that\u00a0 the AO confirmed in his remand report that the sales of both the properties have been duly recorded in the assessee&#8217;s books of accounts. The tribunal held that\u00a0 the assessment order cannot be said to be erroneous.\u00a0 Revision order was quashed.\u00a0 (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Transaction of two properties-Capital gains-Remand proceedings the Assessing Officer informed that the transactions are reported-Revision order was quashed. [S. 45] <\/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-37146","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9F8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37146","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=37146"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37146\/revisions"}],"predecessor-version":[{"id":37147,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37146\/revisions\/37147"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}