{"id":5622,"date":"2019-05-31T05:12:56","date_gmt":"2019-05-31T05:12:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/umesh-d-ganore-v-pcit-2019-413-itr-66-bom-hc-mnagesg-d-ganore-v-pcit-2019-413-itr-66-bom-hc\/"},"modified":"2019-08-25T12:22:32","modified_gmt":"2019-08-25T12:22:32","slug":"umesh-d-ganore-v-pcit-2019-413-itr-66-bom-hc-mnagesg-d-ganore-v-pcit-2019-413-itr-66-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/umesh-d-ganore-v-pcit-2019-413-itr-66-bom-hc-mnagesg-d-ganore-v-pcit-2019-413-itr-66-bom-hc\/","title":{"rendered":"Umesh D. Ganore  v. PCIT  (2019)  413 ITR 66\/ 308 CTR 377\/ 263 Taxman 727\/177 DTR 185 (Bom.)(HC) Mangesh  D. Ganore v.  PCIT ( 2019) 413  ITR 66\/ 308 CTR 377 \/177 DTR 185(Bom.) (HC)"},"content":{"rendered":"<p>Court held that, composite declaration for several years is not permissible under the scheme. However where the condition laid down in scheme is fulfilled in respect of some of years\u00a0 the assessee is entitled to benefit of\u00a0 scheme for\u00a0 those years. Self-assessment tax and advance tax is not adjustable against amounts\u00a0 due under\u00a0 scheme. Court directed the CIT(A) to entertain the appeal without raising the issue of limitation if the appeals are filed latest by April 30, 2019. \u00a0(Circular No. 25 of 2016 dt. 30 -6-2016 (2016) 385 ITR 22 (St).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 183 :  Scheme-Composite declaration for  several years\u2014Condition laid down in scheme  is fulfilled in respect of some of  years\u2014Entitled to benefit of  scheme for  those years\u2014Self-assessment tax and  advance tax is not adjustable against  amounts  due under  scheme- Appeal will be entertained without raising the issue of limitation if the appeals  are filed latest by April 30, 2019. [S. 246A]<\/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-5622","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1sG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5622","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=5622"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5622\/revisions"}],"predecessor-version":[{"id":6733,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5622\/revisions\/6733"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}