{"id":41480,"date":"2024-04-08T18:32:19","date_gmt":"2024-04-08T13:02:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rarefield-engineers-pvt-ltd-v-acit-2023459-itr-766-156-taxmann-com-643-madhc\/"},"modified":"2024-04-08T18:32:19","modified_gmt":"2024-04-08T13:02:19","slug":"rarefield-engineers-pvt-ltd-v-acit-2023459-itr-766-156-taxmann-com-643-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rarefield-engineers-pvt-ltd-v-acit-2023459-itr-766-156-taxmann-com-643-madhc\/","title":{"rendered":"Rarefield Engineers Pvt. Ltd. v. ACIT (2023)459 ITR 766 \/156 taxmann.com 643 (Mad)(HC)"},"content":{"rendered":"<p>High Court condoned the delay of 380 days\u00a0 in filling an appeal before the Tribunal. Matter remanded to the Tribunal to decide on merit.\u00a0 Referred \u00a0Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy [2013] 12 SCC 649(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Delay of 380 days-Delay in filling appeal is condoned-Tribunal is directed to decide on merits. [S. 68,  254(1)] <\/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-41480","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aN2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41480","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=41480"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41480\/revisions"}],"predecessor-version":[{"id":41481,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41480\/revisions\/41481"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}