{"id":8707,"date":"2019-12-18T11:44:54","date_gmt":"2019-12-18T11:44:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-pacific-industries-ltd-2019-72-itr-634-jodh-trib-dy-cit-v-pacific-leasing-and-research-ltd-2019-72-itr-634-jodh-trib-2\/"},"modified":"2019-12-18T11:44:54","modified_gmt":"2019-12-18T11:44:54","slug":"dy-cit-v-pacific-industries-ltd-2019-72-itr-634-jodh-trib-dy-cit-v-pacific-leasing-and-research-ltd-2019-72-itr-634-jodh-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-pacific-industries-ltd-2019-72-itr-634-jodh-trib-dy-cit-v-pacific-leasing-and-research-ltd-2019-72-itr-634-jodh-trib-2\/","title":{"rendered":"Dy.  CIT v.  Pacific Industries Ltd.  (2019) 72 ITR 634 (Jodh.)(Trib.) Dy.  CIT v.  Pacific Leasing and Research Ltd.  (2019) 72 ITR 634 (Jodh.)(Trib.)"},"content":{"rendered":"<p>Even though the assessee has not appealed against the order of a lower authority it may still defend such an order on the grounds decided against him if the grounds are otherwise in his favour. \u00a0(AY. \u00a0\u00a02011-2012, 2014-2015, 2015-2016)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Responded  can depend the  grounds, though no appeal id filed\u2013Search and seizure\u2013Jurisdiction issue. [S. 132, 153A, ITAT R.  27]<\/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-8707","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2gr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8707","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=8707"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8707\/revisions"}],"predecessor-version":[{"id":8708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8707\/revisions\/8708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}