{"id":8691,"date":"2019-12-18T11:39:42","date_gmt":"2019-12-18T11:39:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/city-manager-association-v-acit2019-74-itr-57-sn-ahd-trib\/"},"modified":"2019-12-18T11:39:42","modified_gmt":"2019-12-18T11:39:42","slug":"city-manager-association-v-acit2019-74-itr-57-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/city-manager-association-v-acit2019-74-itr-57-sn-ahd-trib\/","title":{"rendered":"City Manager Association v.  ACIT(2019) 74 ITR 57 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that while considering\u00a0scope of section\u00a0154 for making prima facie adjustment while processing return\u00a0under S. \u00a0143(1)(a),\u00a0whenever any debatable issue\u00a0was\u00a0involved, an explanation of assessee\u00a0was\u00a0required, then on such issue, no prima facie adjustment in an ex-parte proceedings could\u00a0be made. \u00a0(AY. \u00a02015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-When issues were debatable one, where more than one opinion was possible, no adjustment under section 143(1)(a) is permissible.  [S. 143(1)(a)]<\/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-8691","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2gb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8691","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=8691"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8691\/revisions"}],"predecessor-version":[{"id":8692,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8691\/revisions\/8692"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}