{"id":45547,"date":"2024-08-18T09:53:18","date_gmt":"2024-08-18T04:23:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gurucharan-singh-v-pcit2023-223-ttj-53-chdtrib\/"},"modified":"2024-08-18T09:53:18","modified_gmt":"2024-08-18T04:23:18","slug":"gurucharan-singh-v-pcit2023-223-ttj-53-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gurucharan-singh-v-pcit2023-223-ttj-53-chdtrib\/","title":{"rendered":"Gurucharan Singh v. PCIT(2023) 223 TTJ 53 (Chd)(Trib)"},"content":{"rendered":"<p>Held that in the course of assessment proceedings proper explanation was furnished in the course of assessment proceedings. Accordingly revision order is quashed. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash deposit-Demonetisation-No lack of proper enquiry-Proper explanation was furnished in the course of assessment proceedings-Revision order is quashed. [S. 68, 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-45547","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bQD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45547","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=45547"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45547\/revisions"}],"predecessor-version":[{"id":45548,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45547\/revisions\/45548"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}