{"id":64933,"date":"2026-10-05T16:34:08","date_gmt":"2026-10-05T11:04:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-premier-industrial-corporation-ltd-2025-172-taxmann-com-289-bom-hc\/"},"modified":"2026-10-05T16:34:08","modified_gmt":"2026-10-05T11:04:08","slug":"pcit-v-premier-industrial-corporation-ltd-2025-172-taxmann-com-289-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-premier-industrial-corporation-ltd-2025-172-taxmann-com-289-bom-hc\/","title":{"rendered":"PCIT v. Premier Industrial Corporation Ltd. [2025] 172 taxmann.com 289 (Bom.)(HC)"},"content":{"rendered":"<p>The High Court held that the monetary limits prescribed by CBDT circulars apply to pending appeals. However, exceptions introduced subsequently by a CBDT circular cannot be applied retrospectively and operate only from the date on which such exceptions were introduced.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal-Instructions-Circulars-Monetary limits-Pending appeals-Exceptions introduced subsequently applicable prospectively.[S. 119, 260A] <\/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-64933","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gTj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64933","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=64933"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64933\/revisions"}],"predecessor-version":[{"id":64934,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64933\/revisions\/64934"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}