{"id":878,"date":"2018-05-16T08:02:11","date_gmt":"2018-05-16T08:02:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hll-lifecare-limited-v-acit-2018-191-ttj-1uo-cochin-trib\/"},"modified":"2018-10-28T10:23:28","modified_gmt":"2018-10-28T10:23:28","slug":"hll-lifecare-limited-v-acit-2018-191-ttj-1uo-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hll-lifecare-limited-v-acit-2018-191-ttj-1uo-cochin-trib\/","title":{"rendered":"HLL Lifecare Limited v. ACIT (2018) 191 TTJ 1(UO) \/ 66 ITR 361  (Cochin) (Trib.)"},"content":{"rendered":"<p>Fresh claim can be made before the appellate authorities if the assessee demonstrates that he was unable to make such a claim through a revised return. Hence the matter was restored back to the AO. (ITA Nos. 30 to 32\/Coch\/2016 dt. 23.11.2017) (AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal &#8211; Commissioner (Appeals) \u2013 Powers-  Fresh claim can be made before the appellate authorities if the assessee demonstrates that he was unable to make such a claim through a revised return. [S.  35D,139(5)]<\/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-878","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/878","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=878"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/878\/revisions"}],"predecessor-version":[{"id":2756,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/878\/revisions\/2756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}