{"id":6028,"date":"2019-06-28T13:22:42","date_gmt":"2019-06-28T13:22:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sham-anand-salunkhe-v-pcit-2019-263-taxman-190-bom-hc\/"},"modified":"2019-06-28T13:22:42","modified_gmt":"2019-06-28T13:22:42","slug":"sham-anand-salunkhe-v-pcit-2019-263-taxman-190-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sham-anand-salunkhe-v-pcit-2019-263-taxman-190-bom-hc\/","title":{"rendered":"Sham Anand Salunkhe v. PCIT (2019)  263 Taxman 190 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that; if, assessee wanted to dispute his own declaration in return, he had to take appropriate steps before Commissioner within one year of acceptance of return of return. The\u00a0 assessee could not take shelter of non-communication of intimation of acceptance of return under section 143(1) for filing revision application with a delay of seven years. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders\u2013Delay of seven years-Return accepted u\/s. 143(1)-Rejection of revision application is held to be justified. [S. 143(1)]<\/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-6028","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ze","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6028","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=6028"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6028\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}