{"id":9027,"date":"2020-01-01T07:17:59","date_gmt":"2020-01-01T07:17:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-husco-hydraulics-p-ltd-2019-179-itd-559-pune-trib\/"},"modified":"2021-06-12T10:43:58","modified_gmt":"2021-06-12T05:13:58","slug":"dcit-v-husco-hydraulics-p-ltd-2019-179-itd-559-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-husco-hydraulics-p-ltd-2019-179-itd-559-pune-trib\/","title":{"rendered":"DCIT  v. Husco Hydraulics (P.) Ltd. (2019)  179 ITD 559 \/(2020) 187 DTR 99\/ 205 TTJ 374 (Pune)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the AO cannot hold the return as invalid for failure to enclose the report from Chartered Accountant in form No 3CEB. AO must give an opportunity to rectify the defect\u00a0 with in specified time. The Tribunal entertained the Rule 27 application of the responded in respect of validity of the re assessment. Following the judgement in CIT v Kelvinator of India Ltd. (2010) 320 ITR 561 (SC)\u00a0 the reassessment proceeding\u00a0 was quashed.\u00a0\u00a0 \u00a0(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 139 : Return\u2013Invalid return-Failure to enclose the  report from Chartered Accountant  in Form No 3CEB\u2013AO must give an opportunity  to rectify the defect  with in specified time-Reassessment is quashed on the ground of change of opinion. [S. 92E, 139(9), 147, 148, 271BA, 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-9027","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2lB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9027","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=9027"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9027\/revisions"}],"predecessor-version":[{"id":19218,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9027\/revisions\/19218"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}