{"id":6153,"date":"2019-07-18T09:40:04","date_gmt":"2019-07-18T09:40:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kamljit-singh-prop-dhanoa-brothers-v-ito-amritsartrib-www-itatonline-org\/"},"modified":"2020-03-15T12:57:12","modified_gmt":"2020-03-15T12:57:12","slug":"kamljit-singh-prop-dhanoa-brothers-v-ito-amritsartrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamljit-singh-prop-dhanoa-brothers-v-ito-amritsartrib-www-itatonline-org\/","title":{"rendered":"Kamaljit Singh Prop. Dhanoa Brothers v. ITO  ( 2019) 177 ITD 246 \/182 DTR 129 \/ 201 TTJ 365 (Amritsar)(Trib), www.itatonline.org"},"content":{"rendered":"<p><strong>The Tribunal held that the fact that the judges indicate a decision during the hearing or even dictate a judgement in open court gives no right to the litigant. Judges can change or alter their decision at any time until the judgement is signed &amp; sealed. A miscellaneous application on the ground that the ITAT Members stated a particular decision during the hearing but did the opposite in the order is not maintainable. Followed <\/strong>Surendra Singh &amp; Ors. v. State of U.P., AIR 1954 SC 194. The Apex Court in Master Construction Co. (P.) Ltd. v. State of Orissa (1966) \u00a017 STC 360, CIT v. Karam Chand Thapar &amp; Br. P. Ltd. (1989), 176 ITR 535(SC) Kamaljit Singh Prop. v. ITO, Ras Bihari Bansal v. CIT (2007), 293 ITR 365 (Delhi) (HC). (ITA No. 675 (Asr)\/2013, dt. 23.04.2019)(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record \u2013 Judges can change or alter their decision at any time until the judgement is signed &#038; sealed-A miscellaneous application on the ground that the ITAT Members stated a particular decision during the hearing but did the opposite in the order is not maintainable.<\/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-6153","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Bf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6153","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=6153"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6153\/revisions"}],"predecessor-version":[{"id":10454,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6153\/revisions\/10454"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}