{"id":62579,"date":"2026-07-22T20:06:00","date_gmt":"2026-07-22T14:36:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajar-amar-steels-v-pcit-2025-128-itr-323-chd-trib\/"},"modified":"2026-07-22T20:06:00","modified_gmt":"2026-07-22T14:36:00","slug":"ajar-amar-steels-v-pcit-2025-128-itr-323-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajar-amar-steels-v-pcit-2025-128-itr-323-chd-trib\/","title":{"rendered":"Ajar Amar Steels v. PCIT (2025) 128 ITR 323 (Chd) (Trib.)."},"content":{"rendered":"<p>The Commissioner invoked section 263 on the ground that one partner&#8217;s name was omitted in the clause providing for remuneration under the partnership deed, though the partner was otherwise shown as a partner in the deed. The Tribunal held that the omission was merely a typographical error and the Assessing Officer had correctly interpreted the deed while allowing the remuneration. Such a trivial defect neither rendered the assessment order erroneous nor prejudicial to the interests of the Revenue. The revision order was therefore quashed. The delay in filing the appeal before the Tribunal, occasioned by a bona fide misunderstanding regarding the effect of the revision order, was also condoned. (AY. 2017-18.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263: Commissioner-Revision of orders prejudicial to revenue-Partnership firm -Remuneration to partner -Minor typographical error in partnership deed -Revision not justified-Delay in filing of appeal was condoned. [S.40(b), 253(5), 254(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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62579","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ghl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62579","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=62579"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62579\/revisions"}],"predecessor-version":[{"id":62580,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62579\/revisions\/62580"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}