{"id":44870,"date":"2024-08-01T12:41:36","date_gmt":"2024-08-01T07:11:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/channakeshava-v-asst-cit-2023106-itr-47-snbang-trib\/"},"modified":"2024-08-01T12:41:36","modified_gmt":"2024-08-01T07:11:36","slug":"channakeshava-v-asst-cit-2023106-itr-47-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/channakeshava-v-asst-cit-2023106-itr-47-snbang-trib\/","title":{"rendered":"Channakeshava v. Asst. CIT (2023)106 ITR 47 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Held, that the additional evidence filed by the assessee was admitted and the issue was remanded for de novo consideration. The Assessing Officer is directed\u00a0\u00a0 to carry out necessary verification to ascertain the submissions of the assessee and consider the claim in accordance with law. Delay in filing the appeal is condoned . (AY.2010-11, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Additional evidence admitted and remanded for de novo consideration-Delay  in filing appeal is condoned. [S. 253] <\/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-44870","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bFI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44870","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=44870"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44870\/revisions"}],"predecessor-version":[{"id":44871,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44870\/revisions\/44871"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}