{"id":7648,"date":"2019-10-04T07:00:37","date_gmt":"2019-10-04T07:00:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-1-2019-416-itr-519-ker-hc\/"},"modified":"2019-10-04T07:00:37","modified_gmt":"2019-10-04T07:00:37","slug":"cit-v-apollo-tyres-ltd-no-1-2019-416-itr-519-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-1-2019-416-itr-519-ker-hc\/","title":{"rendered":"CIT  v.   Apollo Tyres Ltd. (No. 1)  (2019) 416 ITR 519 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that no finding had been arrived at by the Tribunal and it was only an &#8220;open remand&#8221;. No prejudice was caused in any manner and it was possible for the Department to raise the relevant contentions and question of law before the Assessing Officer even with reference to section\u00a035D. That apart in so far as no finding had been rendered by the Tribunal as to the applicability of section\u00a035D\u00a0the appeal did not involve any &#8220;substantial question of law&#8221; so as to call for interference of the court in exercise of power under section\u00a0260A. (AY. 1994 -95)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court\u2013Open remand-Remanding matter to AO without recording any finding\u2013No question of law. [S. 35D, 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_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-7648","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Zm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7648","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=7648"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7648\/revisions"}],"predecessor-version":[{"id":7649,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7648\/revisions\/7649"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}