{"id":42960,"date":"2024-05-17T17:30:44","date_gmt":"2024-05-17T12:00:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karabi-dealers-p-ltd-v-pcit-2023-198-itd-221-kol-trib\/"},"modified":"2024-05-17T17:30:44","modified_gmt":"2024-05-17T12:00:44","slug":"karabi-dealers-p-ltd-v-pcit-2023-198-itd-221-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karabi-dealers-p-ltd-v-pcit-2023-198-itd-221-kol-trib\/","title":{"rendered":"Karabi Dealers (P.) Ltd. v. PCIT (2023) 198 ITD 221 (Kol) (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 there was discrepancy emanating from noting\u2019s made in order sheet and submissions made by assessee on 21-9-2017 claiming that he had produced bills and vouchers to claim substantial amount of expenses. As per records, hearing of assessment was concluded on 19-9-2017 whereas all relevant explanations related to issue of limited scrutiny formed part of assessee\u2019s submissions dated 21-9-2017.\u00a0 Since there was no entry in order sheet in assessment proceedings of aforesaid submission, Assessing Officer had failed to conduct required verification and examination and had not applied his mind before passing assessment order. Revision order is affirmed. (AY. 2015-16 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-No entry in order sheet in assessment proceedings-Non application of mind-Revision is held to be valid.[S.37(1), 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-42960","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-baU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42960","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=42960"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42960\/revisions"}],"predecessor-version":[{"id":42961,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42960\/revisions\/42961"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}