{"id":47472,"date":"2024-10-31T09:21:26","date_gmt":"2024-10-31T03:51:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-cfl-capital-financial-services-ltd-2024465-itr-15-165-taxmann-com-110-calhc-editorial-slp-of-revenue-is-dismissed-on-account-of-delay-in-filing-the-petition-pcit-v-cfl-capital-financ\/"},"modified":"2024-10-31T09:21:26","modified_gmt":"2024-10-31T03:51:26","slug":"pcit-v-cfl-capital-financial-services-ltd-2024465-itr-15-165-taxmann-com-110-calhc-editorial-slp-of-revenue-is-dismissed-on-account-of-delay-in-filing-the-petition-pcit-v-cfl-capital-financ","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-cfl-capital-financial-services-ltd-2024465-itr-15-165-taxmann-com-110-calhc-editorial-slp-of-revenue-is-dismissed-on-account-of-delay-in-filing-the-petition-pcit-v-cfl-capital-financ\/","title":{"rendered":"PCIT v. CFL Capital Financial Services Ltd. (2024)465 ITR 15\/165 taxmann.com 110 (Cal)(HC) Editorial : SLP of Revenue is dismissed on account of delay in filing the petition, PCIT v.CFL Capital Financial Services Ltd. (2024)465 ITR 17 \/165 taxmann.com 111 (SC)"},"content":{"rendered":"<p>Held, dismissing the appeal, that the Commissioner (Appeals) and the Tribunal, had on the facts, held that the provisions of section\u00a0153(3)(ii)\u00a0of the\u00a0Income-tax Act, 1961, were not attracted and that the assessment for the assessment year 1995-96 was barred by limitation. Therefore, the order of the Tribunal need not be interfered with.\u00a0 (AY.1995-96)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153 : Assessment-Limitation-Remand by Tribunal-Remand on limited issue-Order of Tribunal is affirmed. [S. 153(3)(ii), 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-47472","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-clG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47472","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=47472"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47472\/revisions"}],"predecessor-version":[{"id":47473,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47472\/revisions\/47473"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}