{"id":3907,"date":"2019-02-09T10:09:41","date_gmt":"2019-02-09T10:09:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jindal-metal-co-v-pcit-2019-260-taxman-220-delhihc\/"},"modified":"2019-05-22T00:30:08","modified_gmt":"2019-05-22T00:30:08","slug":"jindal-metal-co-v-pcit-2019-260-taxman-220-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-metal-co-v-pcit-2019-260-taxman-220-delhihc\/","title":{"rendered":"Jindal Metal Co. v. PCIT  (2019)  260 Taxman 220\/ 176 DTR 299\/ 308 CTR 180  (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that in revision petition it was admitted that not only were notices received, even reassessment order was received but assessee did not care to appeal against it. Revision application was also filed beyond limitation period. Accordingly the commissioner is justified in dismissing the petition. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders\u2013Filed after expiry period of limitation- justified  in dismissing the petition. [S. 143(3), 147]<\/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":[1],"tags":[],"class_list":["post-3907","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-111","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3907","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=3907"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3907\/revisions"}],"predecessor-version":[{"id":5516,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3907\/revisions\/5516"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}