{"id":49272,"date":"2024-12-28T11:52:15","date_gmt":"2024-12-28T06:22:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-cisco-systems-services-b-v-india-branch2024-300-taxman-359-sc-editorial-citit-v-cisco-systems-services-b-v-2023-293-taxman-85-456-itr-50-334-ctr-52-karnhc\/"},"modified":"2024-12-28T11:52:15","modified_gmt":"2024-12-28T06:22:15","slug":"citit-v-cisco-systems-services-b-v-india-branch2024-300-taxman-359-sc-editorial-citit-v-cisco-systems-services-b-v-2023-293-taxman-85-456-itr-50-334-ctr-52-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-cisco-systems-services-b-v-india-branch2024-300-taxman-359-sc-editorial-citit-v-cisco-systems-services-b-v-2023-293-taxman-85-456-itr-50-334-ctr-52-karnhc\/","title":{"rendered":"CIT(IT) v. Cisco Systems Services B.V. India Branch(2024) 300 Taxman 359 (SC) Editorial : CIT(IT) v. Cisco Systems Services B.V.(2023) 293 Taxman 85\/ 456 ITR 50\/334 CTR 52 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue, the Court held that since at the stage of passing the draft order, ACIT had assessed tax, passed the final order, and also issued a demand notice. The procedure followed by the ACIT is contrary to law and the mistake could not be cured under section 292B of the Act. \u00a0\u00a0<strong>\u00a0<\/strong>SLP of Revenue is dismissed as the delay OF 424 days in filing SLP is \u00a0not explained properly.<strong>\u00a0 <\/strong><strong>\u00a0<\/strong><strong>\u00a0<\/strong>(AY. 2011-12 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C: Reference to dispute resolution panel-Draft assessment order-Passing of final order-Contrary to law-Mistake could not be cured-Delay of 424 days-SLP of Revenue is dismissed as the delay is not explained properly.   [S. 156, 292B, 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-49272","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cOI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49272","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=49272"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49272\/revisions"}],"predecessor-version":[{"id":49273,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49272\/revisions\/49273"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}