{"id":52119,"date":"2025-03-18T15:11:33","date_gmt":"2025-03-18T09:41:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/brijeshkumar-jayantibhai-patel-v-ito-2024-114-itr-1-sn-ahd-trib\/"},"modified":"2025-03-18T15:11:33","modified_gmt":"2025-03-18T09:41:33","slug":"brijeshkumar-jayantibhai-patel-v-ito-2024-114-itr-1-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/brijeshkumar-jayantibhai-patel-v-ito-2024-114-itr-1-sn-ahd-trib\/","title":{"rendered":"Brijeshkumar Jayantibhai Patel v. ITO (2024) 114 ITR 1 (SN) (Ahd) (Trib)"},"content":{"rendered":"<p>Tribunal held that Commissioner (Appeals) is bound to adjudicate appeal on merits in accordance with law by speaking order recording reasons. Matter remanded to Commissioner (Appeals).\u00a0 \u00a0(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Commissioner (Appeals) is bound to adjudicate appeal on merits in accordance with law by speaking order recording reasons.[S.69A, 250(6)] <\/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-52119","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52119","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=52119"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52119\/revisions"}],"predecessor-version":[{"id":52120,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52119\/revisions\/52120"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}