{"id":9673,"date":"2020-02-07T06:31:35","date_gmt":"2020-02-07T06:31:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/champalal-raj-kumar-textile-p-ltd-v-tro-2019-179-itd-791-kol-trib\/"},"modified":"2021-06-17T14:38:15","modified_gmt":"2021-06-17T09:08:15","slug":"champalal-raj-kumar-textile-p-ltd-v-tro-2019-179-itd-791-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/champalal-raj-kumar-textile-p-ltd-v-tro-2019-179-itd-791-kol-trib\/","title":{"rendered":"Champalal Raj Kumar Textile (P.) Ltd. v. TRO (2019) 179 ITD 791 \/(2020) 188 DTR 353 (Kol.)(Trib.)"},"content":{"rendered":"<p>Assessment was completed assessment to best of his judgment by adding certain amount to assessee&#8217;s income. CIT(A)\u00a0 decided the matter ex-parte. Assessee raised an additional ground before Tribunal questioning jurisdiction of TRO in completing assessment.\u00a0 Tribunal remanded matter back to CIT(A) for fresh consideration. Assessee moved\u00a0 application under S. 254(2) contending that Tribunal erred in remanding matter to file of Commissioner (Appeals). Dismissing the petition the Tribunal held that Failure to consider an argument advanced by either party to arrive conclusion is not an error apparent on record though it may be error of judgement. (AY. 2012 -13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record\u2013Failure to consider an argument advanced by either party to arrive conclusion is not an error apparent on record though it may be error of judgement. [S. 144]<\/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-9673","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2w1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9673","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=9673"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9673\/revisions"}],"predecessor-version":[{"id":19305,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9673\/revisions\/19305"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}