{"id":55425,"date":"2025-07-15T11:05:10","date_gmt":"2025-07-15T05:35:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karam-chand-sweets-v-dcit-2025-211-itd-190-chd-trib\/"},"modified":"2025-07-15T11:05:10","modified_gmt":"2025-07-15T05:35:10","slug":"karam-chand-sweets-v-dcit-2025-211-itd-190-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karam-chand-sweets-v-dcit-2025-211-itd-190-chd-trib\/","title":{"rendered":"Karam Chand Sweets. v. DCIT (2025) 211 ITD 190 (Chd) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that since there was no effective disposal of case on merits especially before Commissioner (Appeals), case was to be remanded back to Commissioner (Appeals) with directions to assessee to avail one more opportunity of hearing as and by way of last chance. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\nS. 251 : Appeal-Commissioner (Appeals)-Powers-Survey-Surrender of income-No effective disposal of appeal-Matter remanded to  the  file of the CIT(A).[S. 69 to  69D, 115BBE, 133A] <\/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-55425","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-epX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55425","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=55425"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55425\/revisions"}],"predecessor-version":[{"id":55426,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55425\/revisions\/55426"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}