{"id":9617,"date":"2020-02-06T10:24:11","date_gmt":"2020-02-06T10:24:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mansukhlal-v-pcit-2019-181-dtr-241-310-ctr-467-mphc\/"},"modified":"2020-02-06T10:24:11","modified_gmt":"2020-02-06T10:24:11","slug":"mansukhlal-v-pcit-2019-181-dtr-241-310-ctr-467-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mansukhlal-v-pcit-2019-181-dtr-241-310-ctr-467-mphc\/","title":{"rendered":"Mansukhlal v. PCIT (2019) 181 DTR 241 \/ 310 CTR 467 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the review petition the Court held that, the\u00a0 assesssee, in fact wants rehearing of the matter which is not permissible there is no error apparent on the face of the record warranting review order passed by the Principal Chief ICT can never be said to be a cryptic \/ non-speaking order,\u00a0 as stated in the grounds raised in the review petition-Legality and validity of the order as been looked into by this Court-Court has decided the case on merits Reappreciation of evidence and rehearing of case without there being any error apparent on the face of the record is not permissible.\u00a0<\/p>\n<p>(Refer, Mansukhlal Pitalia v. PCIT (2019)\u00a0 264 Taxman 217\/ 181 DTR 248 \/ 310 CTR 474\u00a0 (MP)(HC)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Review\u2013Mistake apparent from the record \u2013 Reappreciation of evidence and rehearing of case without there being any error apparent on the face of the record is not permissible.  [S.22(3)(f), 220(2), 220(2A) <\/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-9617","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2v7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9617","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=9617"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9617\/revisions"}],"predecessor-version":[{"id":9618,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9617\/revisions\/9618"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}