{"id":8689,"date":"2019-12-18T11:39:18","date_gmt":"2019-12-18T11:39:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-sharda-cropchem-ltd-2019-178-dtr-83-71-itr-141-199-ttj-960-mum-trib-3\/"},"modified":"2019-12-18T11:39:18","modified_gmt":"2019-12-18T11:39:18","slug":"dy-cit-v-sharda-cropchem-ltd-2019-178-dtr-83-71-itr-141-199-ttj-960-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sharda-cropchem-ltd-2019-178-dtr-83-71-itr-141-199-ttj-960-mum-trib-3\/","title":{"rendered":"Dy.  CIT v.  Sharda Cropchem Ltd.  (2019) 178 DTR 83 \/ 71 ITR 141 \/ 199 TTJ 960  (Mum.)(Trib.)"},"content":{"rendered":"<p>Failure to consider the Judgement of High Court\u00a0 or Supreme Court is a\u00a0 mistake apparent from record\u00a0 which can be subject matter of rectification though the claim is not made during original assessment proceedings or appellate proceedings. (AY. \u00a02013-2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake\u2013Failure to consider the Judgement of High Court  or Supreme Court\u2013Mistake apparent from record-Can be subject matter of rectification though the claim is not made during original assessment proceedings or appellate proceeding.<\/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-8689","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2g9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8689","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=8689"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8689\/revisions"}],"predecessor-version":[{"id":8690,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8689\/revisions\/8690"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}