{"id":46392,"date":"2024-09-15T10:15:31","date_gmt":"2024-09-15T04:45:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-b-l-kashyap-and-sons-ltd-2024-297-taxman-13-delhihc\/"},"modified":"2025-02-28T06:52:03","modified_gmt":"2025-02-28T01:22:03","slug":"pcit-v-b-l-kashyap-and-sons-ltd-2024-297-taxman-13-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-b-l-kashyap-and-sons-ltd-2024-297-taxman-13-delhihc\/","title":{"rendered":"PCIT v. B.L. Kashyap and Sons Ltd. (2024) 297 Taxman 13\/ 469 ITR 504 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that in view of decision in case of Pr. CIT v. Soul Space Projects Ltd.\u00a0[2023] 157 taxmann.com 272 (Delhi), discretionary power vested in Assessing Officer to grant extension of time under proviso to section 142(2C) for submitting audit report under section 142(2A) (which was non-delegable) cannot be exercised by Commissioner. (AY. 2004-05 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 142(2A) : Inquiry before assessment-Special audit-Extension of time-Cannot be exercised by the Commissioner-Order of Tribunal is affirmed.[S.142(2A)(C), 260A] <\/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-46392","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c4g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46392","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=46392"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46392\/revisions"}],"predecessor-version":[{"id":51544,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46392\/revisions\/51544"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}