{"id":9938,"date":"2020-02-18T11:45:40","date_gmt":"2020-02-18T11:45:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-shreyansh-corporation-2020-268-taxman-334-guj-hc\/"},"modified":"2021-07-04T09:14:26","modified_gmt":"2021-07-04T03:44:26","slug":"pcit-v-shreyansh-corporation-2020-268-taxman-334-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shreyansh-corporation-2020-268-taxman-334-guj-hc\/","title":{"rendered":"PCIT v. Shreyansh Corporation (2020) 421 ITR 153 \/268 Taxman 334 (Guj.) (HC).Editorial : SLP of revenue is dismissed on ground of delay as there had been delay of 214 days in filing Special Leave Petitions without any satisfactory explanation in support of prayer for condonation . PCIT v . Shreyansh Corporation (2021)  277 Taxman 403 (SC)"},"content":{"rendered":"<p>Dismissing the petition of the revenue, the Court held that\u00a0 additional offer in addition to accepted liability, cannot be termed as non -disclosure of full and true\u00a0 facts in application u\/s. 245C of the Act. Order of settlement commission is affirmed.Order of settlement commission is affirmed . referred\u00a0 Ajmera Housing Corporation v CIT ( 2010) 326 ITR 642 (SC) , PCIT v Shree Nilkanth Developers ( 2017) 8 ITR -OL. 32 (Guj) (HC ). (AY. 2004 -05)<\/p>\n<p><strong>\u00a0\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission-Additional offer in addition to accepted liability-Cannot be termed as non-disclosure of full and true  facts in application u\/s. 245C of the Act\u2013Writ of revenue is dismissed.[S. 245C, 245D (4), 245D(6) , 245D (7)  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-9938","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Ai","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9938","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=9938"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9938\/revisions"}],"predecessor-version":[{"id":19939,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9938\/revisions\/19939"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}