{"id":41303,"date":"2024-04-04T14:27:06","date_gmt":"2024-04-04T08:57:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prerak-goel-v-pcit-2023101-itr-30-snmum-trib\/"},"modified":"2024-04-04T14:27:06","modified_gmt":"2024-04-04T08:57:06","slug":"prerak-goel-v-pcit-2023101-itr-30-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prerak-goel-v-pcit-2023101-itr-30-snmum-trib\/","title":{"rendered":"Prerak Goel v. PCIT (2023)101 ITR 30 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>The Hon\u2019ble Tribunal held that A.O. took a possible view after conducting proper enquiries, in line with order of the Tribunal. Thus, the revision was quashed. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Possible view taken by A.O. after pursuing all the evidences-In line with view taken by Tribunal-Revision not warranted. [S.2(47)(v),  54F, 143(3), Transfer of Property Act, 1882, S. 53A]<\/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-41303","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aKb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41303","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=41303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41303\/revisions"}],"predecessor-version":[{"id":41304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41303\/revisions\/41304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}