{"id":4096,"date":"2019-02-25T10:53:54","date_gmt":"2019-02-25T10:53:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/karanjia-terminal-logistics-p-ltd-v-dy-cit-2019-260-taxman-320-bom-hc\/"},"modified":"2019-03-12T00:31:59","modified_gmt":"2019-03-12T00:31:59","slug":"karanjia-terminal-logistics-p-ltd-v-dy-cit-2019-260-taxman-320-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karanjia-terminal-logistics-p-ltd-v-dy-cit-2019-260-taxman-320-bom-hc\/","title":{"rendered":"Karanjia Terminal &#038; Logistics (P) Ltd. v. Dy. CIT (2019) 260 Taxman 320 \/ 306 CTR 597(Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ;\u00a0 delay in filing the petition was due to Tax consultant was indisposed about 7 months due to serious back injury.\u00a0 Due to erroneous advice the assessee has offered interest income under misconception of law. Accordingly delay was condoned and the\u00a0\u00a0 matter was \u00a0remanded back for disposal on merits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders-Tax consultant was indisposed about 7 months due to serious back injury\u2013Delay was  condoned\u2013Matter remanded back for disposal on merits. [S. 153A]<\/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-4096","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-144","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4096","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=4096"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4096\/revisions"}],"predecessor-version":[{"id":4324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4096\/revisions\/4324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}