{"id":54987,"date":"2025-06-17T10:50:27","date_gmt":"2025-06-17T05:20:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/srinivasan-jayaprakasam-v-cbdt-2025-473-itr-245-171-taxmann-com-101madhc\/"},"modified":"2025-06-17T10:50:27","modified_gmt":"2025-06-17T05:20:27","slug":"srinivasan-jayaprakasam-v-cbdt-2025-473-itr-245-171-taxmann-com-101madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srinivasan-jayaprakasam-v-cbdt-2025-473-itr-245-171-taxmann-com-101madhc\/","title":{"rendered":"Srinivasan Jayaprakasam v. CBDT (2025) 473 ITR 245 \/ 171 taxmann.com 101(Mad)(HC)"},"content":{"rendered":"<p>Court held that \u00a0benefit of Vivad Se Vishwas Scheme is available even to those assessees who are aggrieved by virtue of an order passed by Income Tax Authorities and intend to challenge same by way of appeal and in whose cases, time for filing appeal has not expired. Referred the notification\u00a0 No.8 \/2025 \/F.No. 370153\/01\/2025-TPL\u00a0 (2024) 467 ITR 1 (St)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Scheme, 2024<br \/>\nS.2(1)(a): Appellant-time for filing appeal has not expired-[S.91, Art. 226]  <\/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-54987","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eiT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54987","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=54987"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54987\/revisions"}],"predecessor-version":[{"id":54988,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54987\/revisions\/54988"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}