{"id":41300,"date":"2024-04-04T14:24:46","date_gmt":"2024-04-04T08:54:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/parag-prakash-doshi-v-pcit-2023-101-itr-42-sn-ahd-trib\/"},"modified":"2024-04-04T14:24:46","modified_gmt":"2024-04-04T08:54:46","slug":"parag-prakash-doshi-v-pcit-2023-101-itr-42-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/parag-prakash-doshi-v-pcit-2023-101-itr-42-sn-ahd-trib\/","title":{"rendered":"Parag Prakash Doshi v. PCIT (2023) 101 ITR 42 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that that the PCIT in his revision order had not given due weightage to the appellate order passed by the Tribunal, which was against the fundamental principle of judicial discipline, required to be followed by all the lower authorities. The revision order passed by the Principal Commissioner was unsustainable for failure to consider the higher judicial forum\u2019s decision in the assessee\u2019s own case for earlier AY 2013-14 on an identical issue. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Not following the order of Tribunal-Revision proposed by PCIT held in favour of assessee in earlier years-Weightage to tribunal order not given-Against fundamental Principles of judicial discipline-Revision not sustainable.[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-41300","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aK8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41300","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=41300"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41300\/revisions"}],"predecessor-version":[{"id":41301,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41300\/revisions\/41301"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}