{"id":39962,"date":"2024-03-16T13:01:40","date_gmt":"2024-03-16T07:31:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-capstone-securities-analysis-pvt-ltd-2023457-itr-775-146-taxmann-com-423bomhc\/"},"modified":"2024-03-16T13:01:40","modified_gmt":"2024-03-16T07:31:40","slug":"pcit-v-capstone-securities-analysis-pvt-ltd-2023457-itr-775-146-taxmann-com-423bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-capstone-securities-analysis-pvt-ltd-2023457-itr-775-146-taxmann-com-423bomhc\/","title":{"rendered":"PCIT v. Capstone Securities Analysis Pvt. Ltd. (2023)457 ITR 775 \/ 146 taxmann.com 423(Bom)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 that the Tribunal was right in holding that after the Commissioner had passed an order on December 19, 2014, transferring the assessment jurisdiction from Mumbai to Pune, the Assessing Officer at Mumbai had no jurisdiction over the file of the assessee on the date when the order of assessment came to be passed on December 24, 2014 by him.(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 124 : Jurisdiction of Assessing Officers-Transfer of  case from Mumbai to Pune-Order of  assessment by Assessing Officer of Mumbai is  not valid. [S. 143(3)]    <\/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-39962","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aoy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39962","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=39962"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39962\/revisions"}],"predecessor-version":[{"id":39963,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39962\/revisions\/39963"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}