{"id":8128,"date":"2019-11-11T06:17:01","date_gmt":"2019-11-11T06:17:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aditya-marine-ltd-v-dcit-bomhcwww-itatonline-org\/"},"modified":"2020-01-12T05:32:41","modified_gmt":"2020-01-12T05:32:41","slug":"aditya-marine-ltd-v-dcit-bomhcwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aditya-marine-ltd-v-dcit-bomhcwww-itatonline-org\/","title":{"rendered":"Aditya Marine Ltd  v. DCIT ( 2019) 183 DTR 89\/ 311 CTR 695 (Bom)(HC),www.itatonline.org"},"content":{"rendered":"<p><strong>Court held that though an order refusing to issue refund is not an appeallable order u\/s 246A, it is subject to revision u\/s 264. As the alternate remedy of revision is available, the Writ is not maintainable (Larsen &amp; Toubro Ltd v ACIT (2010)\u00a0 326 ITR 514 (Bom) (HC)\u00a0 referred) .<\/strong>( WP No. 2484 of 2019, dt. 03.10.2019) (AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 :Commissioner &#8211; Revision of other orders -Non grant of refund \u2013 Not an appellable order \u2013 Subject to revision- Alternative remedy is available- Writ is not maintainable  [ S. 197 ,246A, Art .226 ]<\/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-8128","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-276","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8128","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=8128"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8128\/revisions"}],"predecessor-version":[{"id":9179,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8128\/revisions\/9179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}