{"id":38221,"date":"2023-12-28T14:33:32","date_gmt":"2023-12-28T09:03:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-cisco-systems-services-b-v-2023-293-taxman-85-334-ctr-52-karnhc-editorial-affirmed-cisco-systems-services-b-v-v-dy-cit-it2022-194-itd-135-bangtrib-systems-services-b-v\/"},"modified":"2024-12-26T06:11:05","modified_gmt":"2024-12-26T00:41:05","slug":"cit-it-v-cisco-systems-services-b-v-2023-293-taxman-85-334-ctr-52-karnhc-editorial-affirmed-cisco-systems-services-b-v-v-dy-cit-it2022-194-itd-135-bangtrib-systems-services-b-v","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-cisco-systems-services-b-v-2023-293-taxman-85-334-ctr-52-karnhc-editorial-affirmed-cisco-systems-services-b-v-v-dy-cit-it2022-194-itd-135-bangtrib-systems-services-b-v\/","title":{"rendered":"CIT (IT) v. Cisco Systems services B.V. (2023)456 ITR 50 \/ 293 Taxman 85\/334 CTR 52 (Karn)(HC) Editorial: Affirmed, Cisco Systems services B.V. v. Dy. CIT (IT)(2022) 194 ITD 135 (Bang)(Trib)\/ Systems services B.V. v. Dy. CIT (IT)(2022) 193 ITD 809 (Bang)(Trib)\/Delay of 424 days in filing of SLP , no explanation is offered for delay, SLP of Revenue is dismissed , CIT(IT)  v.  Cisco Systems Services B.V. India Branch(2024) 300 Taxman 359 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Court held that since at the stage of passing draft order, ACIT had assessed tax, passed final order and also issued a demand notice. Procedure followed by the ACIT is contrary to law and mistake could not be cured under section 292B of the Act. (AY. 2011-12 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Draft assessment  order-Passing of final order-Contrary to law-Mistake could not be cured. [S. 156, 292B.]<\/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-38221","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Wt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38221","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=38221"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38221\/revisions"}],"predecessor-version":[{"id":49144,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38221\/revisions\/49144"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}