{"id":29804,"date":"2022-09-14T17:13:56","date_gmt":"2022-09-14T11:43:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=29804"},"modified":"2022-09-15T11:58:48","modified_gmt":"2022-09-15T06:28:48","slug":"binding-nature-of-jurisdictional-itat-order-in-revision-u-s-264-of-it-act-1961","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/binding-nature-of-jurisdictional-itat-order-in-revision-u-s-264-of-it-act-1961\/","title":{"rendered":"Binding nature of Jurisdictional ITAT order in revision u\/s 264 of IT Act 1961"},"content":{"rendered":"<p>PF\/ESI deposited after due dates of respective Acts but before due date of filing ITR for A.Y. prior to A.Y. 21-22.<br \/>\nJurisdictional ITAT, Indore Bench consistently deleted the additions made on the above issue, holding that amendments made by Finance Bill 2021 on the above issues are not applicable before 31.03.2021.<br \/>\nNo subsequent order of Jurisdictional High Court of MP<br \/>\nRevision u\/s 264 filed before Jurisdictional P.C.I.T. Indore.<\/p>\n<p>Query<br \/>\nWhether the order of Jurisdictional ITAT are binding in Revision u\/s 264? Whether different view can be taken?<br \/>\nCitation Please<br \/>\nThanks &amp; Regards<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[123,134,692,457],"class_list":["post-29804","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-appeal","qa_tag-appellate-tribunal","qa_tag-binding-nature-of-order-of-tribunal","qa_tag-revision"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/29804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29804"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29804"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=29804"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=29804"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=29804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}