{"id":53517,"date":"2025-04-26T12:50:05","date_gmt":"2025-04-26T07:20:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krishnan-saravanan-v-pcit-2025-210-itd-567-chennaitrib\/"},"modified":"2025-04-26T12:50:05","modified_gmt":"2025-04-26T07:20:05","slug":"krishnan-saravanan-v-pcit-2025-210-itd-567-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krishnan-saravanan-v-pcit-2025-210-itd-567-chennaitrib\/","title":{"rendered":"Krishnan Saravanan v. PCIT [2025] 210 ITD 567 (Chennai)(Trib.)"},"content":{"rendered":"<p>The issue of disallowance u\/s. 40(a)(ia) was already pending adjudication before the National Faceless Appeal Centre (NFAPC), the Principal Commissioner lacked jurisdiction to invoke Section 263 in view of clause (c) of Explanation 1 to Section 263. Accordingly, the revisionary order under Section 263 was to be set aside.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-<br \/>\n The NFAP was already adjudicating the disallowance of transport charges u\/s. 40(a)(ia), the PCIT had no jurisdiction to revise the order.[S.40(a)(ia)] <\/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-53517","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dVb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53517","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=53517"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53517\/revisions"}],"predecessor-version":[{"id":53518,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53517\/revisions\/53518"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}