{"id":508,"date":"2018-04-30T08:31:08","date_gmt":"2018-04-30T08:31:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-associated-pigments-ltd-2018-61-itr-553-kol-trib-3\/"},"modified":"2018-04-30T08:31:08","modified_gmt":"2018-04-30T08:31:08","slug":"dcit-v-associated-pigments-ltd-2018-61-itr-553-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-associated-pigments-ltd-2018-61-itr-553-kol-trib-3\/","title":{"rendered":"DCIT  v. Associated Pigments Ltd. (2018) 61 ITR  553 (Kol) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue  the Tribunal held that ;  the Commissioner (Appeals) is sufficiently empowered to entertain and consider a new claim made by the assessee on the merits even without there being any revised return filed by the assessee making such claim. The Department had not disputed this position. As the Assessing Officer himself in the assessment order had accepted the claim of the assessee on the merits and the claim was disallowed by him only for want of revised return. The claim was allowable. ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal &#8211; Commissioner (Appeals) \u2013 Powers  to entertain new claim without filing  revised return [ S. 139 ]<\/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-508","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/508","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=508"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/508\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}