{"id":53802,"date":"2025-05-08T13:11:16","date_gmt":"2025-05-08T07:41:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shama-ajay-patel-v-cit-2024-230-ttj-33-uo-ahd-trib\/"},"modified":"2025-05-08T13:11:16","modified_gmt":"2025-05-08T07:41:16","slug":"shama-ajay-patel-v-cit-2024-230-ttj-33-uo-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shama-ajay-patel-v-cit-2024-230-ttj-33-uo-ahd-trib\/","title":{"rendered":"Shama Ajay Patel v. CIT (2024) 230 TTJ 33 (UO) (Ahd) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the CIT has\u00a0 not pointed out any reason for doubting the explanation of the asseessee which was accepted by the AO. Revision order is quashed and set aside. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Non-Resident-Trading in shares-CIT has  not pointed out any reason for doubting the explanation-Revision order is set aside.[S. 143(3)] <\/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-53802","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dZM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53802","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=53802"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53802\/revisions"}],"predecessor-version":[{"id":53803,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53802\/revisions\/53803"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}