{"id":4900,"date":"2019-04-15T10:44:11","date_gmt":"2019-04-15T10:44:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-devendra-j-kothari-ahd-trib-www-itatonline-org\/"},"modified":"2019-06-01T00:49:55","modified_gmt":"2019-06-01T00:49:55","slug":"ito-v-devendra-j-kothari-ahd-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-devendra-j-kothari-ahd-trib-www-itatonline-org\/","title":{"rendered":"ITO v. Devendra J. Kothari  ( 2019) 176 DTR 289\/ 199 TTTJ 1(Ahd.)(Trib.), www.itatonline.org"},"content":{"rendered":"<p>Dismissing the miscellaneous application of the Revenue the Tribunal held that though the High Court faulted the Tribunal&#8217;s decision of reducing the penalty as a &#8220;way to bypass the minimum limit&#8221; and the Tribunal was in error in granting the relief, the same does not constitute a &#8220;mistake apparent from the record&#8221; so as to enable the Tribunal to revisit its decision. (MA No. 166\/Ahd\/18 Arising out of ITA No.: 210\/Ahd\/15, dt. 03.04.2019)(Ay. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record\u2013Penalty -Though the High Court observed that Tribunal&#8217;s decision of reducing the penalty as a &#8220;way to bypass the minimum limit&#8221; and the Tribunal was in error in granting the relief, the same does not constitute a &#8220;mistake apparent from the record&#8221; so as to enable the Tribunal to revisit its decision. [S.271(1)(c)]<\/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":[1],"tags":[],"class_list":["post-4900","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1h2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4900","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=4900"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4900\/revisions"}],"predecessor-version":[{"id":5627,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4900\/revisions\/5627"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}