{"id":45952,"date":"2024-09-08T18:04:31","date_gmt":"2024-09-08T12:34:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/siva-industries-and-holdings-ltd-v-asst-cit-2024461-itr-142-297-taxman-59-sc-editorial-refer-siva-industries-and-holdings-ltd-v-asst-cit-2023-153-taxmann-com-354-2024-461-itr-133-ma\/"},"modified":"2024-09-08T18:04:31","modified_gmt":"2024-09-08T12:34:31","slug":"siva-industries-and-holdings-ltd-v-asst-cit-2024461-itr-142-297-taxman-59-sc-editorial-refer-siva-industries-and-holdings-ltd-v-asst-cit-2023-153-taxmann-com-354-2024-461-itr-133-ma","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/siva-industries-and-holdings-ltd-v-asst-cit-2024461-itr-142-297-taxman-59-sc-editorial-refer-siva-industries-and-holdings-ltd-v-asst-cit-2023-153-taxmann-com-354-2024-461-itr-133-ma\/","title":{"rendered":"Siva Industries And Holdings Ltd. v Asst. CIT (2024)461 ITR 142\/297 Taxman 59 (SC) Editorial : Refer, Siva Industries and Holdings Ltd. v. Asst. CIT (2023 ) 153 taxmann.com 354\/ (2024) 461 ITR 133 (Mad)(HC)"},"content":{"rendered":"<p>High Court refused to condone the delay holding that the reasons adduced were preposterous and lacked bona fides. On a petition for special leave Court held that \u00a0\u00a0there was a huge delay which was not condonable..(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Delay of 2139 days-Lacked bona fides-  Order of High Court refusing to condonation of delay-SLP dismissed. [Art. 136] <\/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-45952","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bXa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45952","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=45952"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45952\/revisions"}],"predecessor-version":[{"id":45953,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45952\/revisions\/45953"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}