{"id":4092,"date":"2019-02-25T10:52:19","date_gmt":"2019-02-25T10:52:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/prameela-krishna-smt-v-ito-2019-261-taxman-37-karn-hc\/"},"modified":"2019-02-25T10:52:19","modified_gmt":"2019-02-25T10:52:19","slug":"prameela-krishna-smt-v-ito-2019-261-taxman-37-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prameela-krishna-smt-v-ito-2019-261-taxman-37-karn-hc\/","title":{"rendered":"Prameela Krishna  (Smt.) v. ITO (2019) 261 Taxman 37 (Karn.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that; failure of Appellate Tribunal to consider the question of jurisdiction is miscarriage of justice. Tribunal is required to reassess material and thereafter come to a logical conclusion .Accordingly the order of Tribunal is set aside. (AY. 1999-2000, 2002-03 to 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal\u2013Duties\u2013Failure of Appellate Tribunal to consider the question of jurisdiction is miscarriage of justice\u2013Tribunal is required to reassess material and thereafter come to a logical conclusion- Order of Tribunal is set aside. [S. 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-4092","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-140","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4092","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=4092"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4092\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}