{"id":4026,"date":"2019-02-22T12:10:51","date_gmt":"2019-02-22T12:10:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sushila-devi-malu-smt-v-ito-2019-174-itd-627-bang-trib\/"},"modified":"2019-02-22T12:10:51","modified_gmt":"2019-02-22T12:10:51","slug":"sushila-devi-malu-smt-v-ito-2019-174-itd-627-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sushila-devi-malu-smt-v-ito-2019-174-itd-627-bang-trib\/","title":{"rendered":"Sushila Devi Malu  (Smt.)   v. ITO (2019) 174 ITD 627 (Bang)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that payment of admitted tax as per return of income\u00a0 before filing of an appeal is directory , therefore, when defect in appeal, being non-payment of such tax, is removed, earlier defective appeal becomes valid.\u00a0 Accordingly the matter was remanded to CIT (A ). ( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 249 : Appeal &#8211; Commissioner (Appeals) &#8211;  Admitted tax  as per return of income -Requirement of paying admitted tax before filing appeal is  directory -When defect  is removed, earlier defective appeal becomes valid. Accordingly the matter was remanded to CIT(A).  [S. 249(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":[1],"tags":[],"class_list":["post-4026","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4026","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=4026"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4026\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}