{"id":57141,"date":"2025-10-10T13:07:13","date_gmt":"2025-10-10T07:37:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-green-touch-vincom-pvt-ltd-2025-476-itr-515-304-taxman-587-sc-editorial-pr-cit-v-green-touch-vincom-pvt-ltd-2025-476-itr-511-173-taxmann-com-879-calhc\/"},"modified":"2025-10-10T13:07:13","modified_gmt":"2025-10-10T07:37:13","slug":"pcit-v-green-touch-vincom-pvt-ltd-2025-476-itr-515-304-taxman-587-sc-editorial-pr-cit-v-green-touch-vincom-pvt-ltd-2025-476-itr-511-173-taxmann-com-879-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-green-touch-vincom-pvt-ltd-2025-476-itr-515-304-taxman-587-sc-editorial-pr-cit-v-green-touch-vincom-pvt-ltd-2025-476-itr-511-173-taxmann-com-879-calhc\/","title":{"rendered":"PCIT v Green Touch Vincom Pvt. Ltd.(2025) 476 ITR 515 \/304 Taxman 587 (SC) Editorial : Pr. CIT v. Green Touch Vincom Pvt. Ltd. (2025) 476 ITR 511 \/173 taxmann.com 879 (Cal)(HC)"},"content":{"rendered":"<p>The High Court, dismissed the Department&#8217;s appeal from the order of the Tribunal quashing proceedings taken by the Principal Commissioner under section 263 of the\u00a0 Act.\u00a0 SLP dismissed on the ground of delay and on the merits.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-<br \/>\n Tribunal&#8217;s quashing of revision  order relying on High Court decision on similar issue-SLP of revenue dismissed  on the ground of delay and on the merits.  [Art. 136] <\/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-57141","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eRD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57141","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=57141"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57141\/revisions"}],"predecessor-version":[{"id":57142,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57141\/revisions\/57142"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}