{"id":37186,"date":"2023-09-06T15:19:57","date_gmt":"2023-09-06T09:49:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/siemens-ltd-v-cit-202299-itr-50-snmum-trib\/"},"modified":"2023-09-06T15:19:57","modified_gmt":"2023-09-06T09:49:57","slug":"siemens-ltd-v-cit-202299-itr-50-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/siemens-ltd-v-cit-202299-itr-50-snmum-trib\/","title":{"rendered":"Siemens Ltd. v. CIT (2022)99 ITR 50 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Held that the order passed by the Assessing Officer under section\u00a0143(3)\u00a0read with section\u00a0245D(4)\u00a0of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by officers of the rank of the Chief Commissioner. Revision order was quashed. (AY.2001-02 to 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessment order passed giving effect to order of Settlement Commission-Revision is not valid [S. 143(3),  245D(3), 245D(4)] <\/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-37186","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9FM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37186","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=37186"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37186\/revisions"}],"predecessor-version":[{"id":37187,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37186\/revisions\/37187"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}