{"id":531,"date":"2018-04-30T09:27:11","date_gmt":"2018-04-30T09:27:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/prayag-tendu-leaves-processing-co-v-cit-2018-400-itr-120-252-taxman-306-jharkand-hc-2\/"},"modified":"2018-04-30T09:27:11","modified_gmt":"2018-04-30T09:27:11","slug":"prayag-tendu-leaves-processing-co-v-cit-2018-400-itr-120-252-taxman-306-jharkand-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prayag-tendu-leaves-processing-co-v-cit-2018-400-itr-120-252-taxman-306-jharkand-hc-2\/","title":{"rendered":"Prayag Tendu Leaves Processing Co.  v. CIT (2018) 400 ITR 120 \/ 252 Taxman 306 (Jharkand) (HC)"},"content":{"rendered":"<p>Appeal was  dismissed ex. parte which was allowed to be heard on merits. Dismissing the appeal of the revenue , the Court held that  the AO has passed the order after examining the  source of capital introduced , hence the revision order to examine the source of the source was held to be not valid . Accordingly the order of Tribunal quashing the  revision order was up held . ( AY. 2011-02 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Source of capital contribution was explained \u2013 Source of the source  cannot be gone in to &#8211;  Revision was held to be bad in law [ S. 68 ]<\/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-531","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/531","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=531"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/531\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}