{"id":8705,"date":"2019-12-18T11:44:30","date_gmt":"2019-12-18T11:44:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-punjab-beverages-p-ltd-2019-174-dtr-329-chd-trib\/"},"modified":"2019-12-18T11:44:30","modified_gmt":"2019-12-18T11:44:30","slug":"dy-cit-v-punjab-beverages-p-ltd-2019-174-dtr-329-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-punjab-beverages-p-ltd-2019-174-dtr-329-chd-trib\/","title":{"rendered":"Dy.  CIT v.  Punjab Beverages (P) Ltd.  (2019) 174 DTR 329 (Chd.)(Trib.)"},"content":{"rendered":"<p>If the ITAT has passed an order remanding the matter to the file of the AO\u00a0 then the AO is duty bound to pass a valid order in conformity with the directions given by the ITAT and the AO cannot pass any order in disregard of such directions.(AY. \u00a0\u00a02001-2002)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Remand  Assessment-Order giving effect-AO must comply the direction of the Tribunal. [S.2(8), 143(3), 250]<\/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-8705","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2gp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8705","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=8705"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8705\/revisions"}],"predecessor-version":[{"id":8706,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8705\/revisions\/8706"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}