{"id":52342,"date":"2025-03-24T12:44:32","date_gmt":"2025-03-24T07:14:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anchita-properties-p-ltd-v-ito-2024115-itr-401-koltrib-2\/"},"modified":"2025-03-24T12:44:32","modified_gmt":"2025-03-24T07:14:32","slug":"anchita-properties-p-ltd-v-ito-2024115-itr-401-koltrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anchita-properties-p-ltd-v-ito-2024115-itr-401-koltrib-2\/","title":{"rendered":"Anchita Properties P. Ltd. v. ITO (2024)115 ITR 401 (Kol)(Trib)"},"content":{"rendered":"<p>Held that the reassessment is quashed by the Tribunal hence the original order sought to be revised in\u00a0 revision proceedings is\u00a0 barred by limitation\u00a0 and also there is no error in assessment order.\u00a0 Revision order is quashed. (AY. 2013-14<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Reassessment order is  quashed by Tribunal-Original order sought to be revised in  revision proceedings is  barred by limitation-No error in assessment order-Revision order is quashed.[S.133(6),  143(3), 147, 148] <\/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-52342","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dCe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52342","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=52342"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52342\/revisions"}],"predecessor-version":[{"id":52343,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52342\/revisions\/52343"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}