{"id":50421,"date":"2025-01-29T11:10:29","date_gmt":"2025-01-29T05:40:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-avirook-sen-2024111-itr-78-sn-230-ttj-132-delhitrib-2\/"},"modified":"2025-01-29T11:10:29","modified_gmt":"2025-01-29T05:40:29","slug":"ito-v-avirook-sen-2024111-itr-78-sn-230-ttj-132-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-avirook-sen-2024111-itr-78-sn-230-ttj-132-delhitrib-2\/","title":{"rendered":"ITO v. Avirook Sen (2024)111 ITR 78 (SN)\/ 230 TTJ 132\/ (Delhi)(Trib)"},"content":{"rendered":"<p>The Tribunal also held that the<em>\u00a0 <\/em>Departmental representative is not permitted to set up an altogether a new case with respect to the applicability of section. 17(3)(iii) of the Act. Referred, Mahindra and Mahindra Ltd v. Dy. CIT (2009) 313 ITR 263 (A.T)(Trib)(SB)<em>(<\/em>AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Departmental representative is not permitted to set up an altogether a new case.[S. 15, 17(3)(i)] <\/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-50421","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d7f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50421","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=50421"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50421\/revisions"}],"predecessor-version":[{"id":50422,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50421\/revisions\/50422"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}