{"id":52125,"date":"2025-03-18T15:12:44","date_gmt":"2025-03-18T09:42:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gyan-infrabuild-p-ltd-v-pcit-2024114-itr-184-230-ttj-273-239-dtr-265-pattrib\/"},"modified":"2025-04-27T11:07:27","modified_gmt":"2025-04-27T05:37:27","slug":"gyan-infrabuild-p-ltd-v-pcit-2024114-itr-184-230-ttj-273-239-dtr-265-pattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gyan-infrabuild-p-ltd-v-pcit-2024114-itr-184-230-ttj-273-239-dtr-265-pattrib\/","title":{"rendered":"Gyan Infrabuild P. Ltd. v. PCIT (2024)114 ITR 184\/230 TTJ 273\/ 239 DTR 265\/162 taxmann.com 664   (Pat)(Trib)"},"content":{"rendered":"<p>Held that Order passed after getting approval from Joint Commissioner, after examining the documents, addition made on third-party based on documents and recorded statements, \u00a0third party order is not revised which will lead to double taxation\u00a0 referred documents not of impugned assessment year or not belonging to assessee,\u00a0 hence revision order is not valid.<em>(<\/em>AY.2015-16 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Search and Seizure-Order passed after getting approval from Joint Commissioner-Order passed after examining the documents-Addition made on third-party based on documents and recorded statements-Third party order is not revised-Double taxation&#8211;Referred documents not of impugned assessment year or not belonging to assessee-Revision order is not valid. [S.133A 153A, 153B] <\/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-52125","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52125","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=52125"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52125\/revisions"}],"predecessor-version":[{"id":53546,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52125\/revisions\/53546"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}