{"id":50919,"date":"2025-02-08T16:15:24","date_gmt":"2025-02-08T10:45:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-satish-kumar-agarwal-2024-301-taxman-335-rajhc\/"},"modified":"2025-12-31T15:11:19","modified_gmt":"2025-12-31T09:41:19","slug":"cit-v-satish-kumar-agarwal-2024-301-taxman-335-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-satish-kumar-agarwal-2024-301-taxman-335-rajhc\/","title":{"rendered":"CIT v. Satish Kumar Agarwal (2024) 301 Taxman 335\/(2025) 478 ITR 705   (Raj)(HC)"},"content":{"rendered":"<p>Circular 3 of 2018 and Circular 17 of 2019 were superseded by Circular 5 of 2024 dtd. 15\u201303\u20132024\u00a0 By subsequent Circular 9 of 2024 dtd. 17\u201309\u20132024, monetary limits specified in Circular 5 of 2024 enhanced and exception of Circular 5 of 2024 retained. Court held that\u00a0 the Circular shall \u00a0apply retrospectively to all pending appeals and the reliance of Revenue on exceptions carved out the Circular 3 of 2018 could not be sustained. \u00a0Revenue\u2019s appeal \u00a0is dismissed.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A: Appeal-Instructions-Circulars-Monetary limits-Enhancing monetary limits-Applicable to all pending appeals. [S. 253, 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-50919","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dfh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50919","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=50919"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50919\/revisions"}],"predecessor-version":[{"id":57721,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50919\/revisions\/57721"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}