{"id":9932,"date":"2020-02-18T11:43:31","date_gmt":"2020-02-18T11:43:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aditya-marine-ltd-v-dcit-2020-268-taxman-230-bom-hc\/"},"modified":"2020-02-18T11:43:31","modified_gmt":"2020-02-18T11:43:31","slug":"aditya-marine-ltd-v-dcit-2020-268-taxman-230-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aditya-marine-ltd-v-dcit-2020-268-taxman-230-bom-hc\/","title":{"rendered":"Aditya Marine Ltd. v. DCIT (2020) 268 Taxman 230 (Bom.)(HC)"},"content":{"rendered":"<p>The assessee filed petition against order passed by AO rejecting its application seeking refund of excess amount paid as tax in relevant assessment year. The revenue raised objection to maintainability of petition itself.\u00a0 Court held that, if one contrasts S. 264 with S.\u00a0 246A which provides for appeal, it would be noticed that unlike S.\u00a0 246A which specifies sections from which an appeal would lie, S.\u00a0 264 provides for revision from &#8216;any order&#8217; under the Act. This is another indication that the Commissioner has very wide powers to correct any order passed by an officer subordinate to him.\u00a0 Accordingly the petition is dismissed. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refunds\u2013Application for refund of excess amount paid is rejected\u2013Remedy of revision application is maintainable-Writ is not maintainable.  [S.197, 246A, 264, Art. 226] <\/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-9932","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Ac","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9932","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=9932"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9932\/revisions"}],"predecessor-version":[{"id":9933,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9932\/revisions\/9933"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}