{"id":42283,"date":"2024-05-04T14:26:00","date_gmt":"2024-05-04T08:56:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pralay-pradyotkanti-gosh-v-income-tax-officer-it-2023-201-itd-363-ahd-trib\/"},"modified":"2024-05-04T14:26:00","modified_gmt":"2024-05-04T08:56:00","slug":"pralay-pradyotkanti-gosh-v-income-tax-officer-it-2023-201-itd-363-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pralay-pradyotkanti-gosh-v-income-tax-officer-it-2023-201-itd-363-ahd-trib\/","title":{"rendered":"Pralay Pradyotkanti Gosh v. Income-tax Officer (IT) [2023] 201 ITD 363 (Ahd) (Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Tribunal \u00a0held that AO had made detailed enquiries into claim of assessee\u2019s income being \u2018exempt\u2019 under the Act.\u00a0 CIT was not justified in revising said order. Followed: Smt. Sumana Bandyopadhyay Vs. Dy. DIT (IT), [2017] 88 Taxmann.com 847\/396 ITA 406 (Cal.), Asim Kumar Bera v.. Dy. DIT (IT) [2017] 147 ITD 509 (Agra) (Trib)) (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Salary income-Detailed enquiries into claim of assessee\u2019s income being \u2018exempt\u2019 under the Act-Revision is held to be not valid. [S. 5,  192] <\/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-42283","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aZZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42283","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=42283"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42283\/revisions"}],"predecessor-version":[{"id":42284,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42283\/revisions\/42284"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}