{"id":3970,"date":"2019-02-11T11:58:07","date_gmt":"2019-02-11T11:58:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/geekay-security-services-p-ltd-v-dy-cit-2019-306-ctr-277-173-dtr-164-bom-hc\/"},"modified":"2019-03-31T12:48:23","modified_gmt":"2019-03-31T12:48:23","slug":"geekay-security-services-p-ltd-v-dy-cit-2019-306-ctr-277-173-dtr-164-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/geekay-security-services-p-ltd-v-dy-cit-2019-306-ctr-277-173-dtr-164-bom-hc\/","title":{"rendered":"Geekay Security Services (P) Ltd. v. Dy. CIT (2019) 306 CTR 277 \/ 173 DTR 164 \/ 261 Taxman 152 (Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the court held that though the\u00a0\u00a0 claim was not made in the return. The Employees\u2019 contribution of Provident Fund were made before due date of filing of return.\u00a0 Accordingly the dismissal of the revision petition by the Commissioner is held to be not justified. Commissioner is directed to decide the petition in accordance with law, guided by the High Court decision in CIT v. Ghatge Patil Transports Ltd ( 2014) 368 ITR 749 (Bom.)(HC) (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders\u2013Claim was  not made in the return-Employees\u2019 contribution of Provident Fund were made before due date of filing of return-Dismissal of the revision petition  by the Commissioner is held to be not justified \u2013 Commissioner is directed to decide the petition in accordance with law. [S.36(1)(va), 139, 143(1) ]<\/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-3970","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-122","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3970","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=3970"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3970\/revisions"}],"predecessor-version":[{"id":4649,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3970\/revisions\/4649"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}