{"id":64911,"date":"2026-10-05T16:31:33","date_gmt":"2026-10-05T11:01:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-itsc-2025-176-taxmann-com-931-bomhc-editorial-slp-of-revenue-dismissed-for-failure-to-explain-delay-of-337-days-pcit-v-jagdish-bhagwandas-ahuja-2025-177-taxmann-com-452\/"},"modified":"2026-10-05T16:31:33","modified_gmt":"2026-10-05T11:01:33","slug":"pcit-central-v-itsc-2025-176-taxmann-com-931-bomhc-editorial-slp-of-revenue-dismissed-for-failure-to-explain-delay-of-337-days-pcit-v-jagdish-bhagwandas-ahuja-2025-177-taxmann-com-452","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-itsc-2025-176-taxmann-com-931-bomhc-editorial-slp-of-revenue-dismissed-for-failure-to-explain-delay-of-337-days-pcit-v-jagdish-bhagwandas-ahuja-2025-177-taxmann-com-452\/","title":{"rendered":"PCIT (Central) v. ITSC [2025] 176 taxmann.com 931 (Bom)(HC) Editorial: SLP of revenue dismissed for failure to explain delay of 337 days, PCIT v. Jagdish Bhagwandas Ahuja ([2025] 177 taxmann.com 452 (SC)"},"content":{"rendered":"<p>Where an application was made before ITSC and ITSC was satisfied that there had been a full and true disclosure, Revenue could not raise any grievance against its order; unless a case of bias, fraud or malice was specifically alleged with supporting particulars, a petition by Revenue challenging the order of ITSC could not be entertained. (WP No. 432 of 2020\u00a0 dt.25-4-2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D: Settlement Commission-Settlement of cases-Procedure-Application-Full and true disclosure-When an application is made before ITSC and ITSC is satisfied that there has been a full and true disclosure, the department cannot raise any grievance against its order.[S. 245C, 245D(4), Art. 2226 ]<\/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-64911","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gSX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64911","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=64911"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64911\/revisions"}],"predecessor-version":[{"id":64912,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64911\/revisions\/64912"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}