{"id":11121,"date":"2020-04-03T15:41:02","date_gmt":"2020-04-03T15:41:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/revision-order-s-263-pendency-of-appeal-before-itat\/"},"modified":"2020-04-03T15:44:54","modified_gmt":"2020-04-03T15:44:54","slug":"revision-order-s-263-pendency-of-appeal-before-itat","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/revision-order-s-263-pendency-of-appeal-before-itat\/","title":{"rendered":"Revision order- S. 263 -Pendency of appeal before ITAT"},"content":{"rendered":"<p>Assessment order is set aside under section 263 due to revision order passed by CIT and consequential order is not passed by the AO. ITAT appeal has been filed against the CIT 263 order and is pending as on 31 January 2020. Whether scheme can be availed for settling issues in the following scenarios:<\/p>\n<p>a) Where order u\/s 263 has been passed by the CIT with specific directions \u2013<\/p>\n<p>b) CIT 263 order has been passed with general directions from CIT \u2013<\/p>\n<p>c) CIT 263 order has been passed with general directions from CIT and the consequential AO order has been passed on 15 February 2020 (ie before filing the declaration) \u2013<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment order is set aside under section 263 due to revision order passed by CIT and consequential order is not passed by the AO. ITAT appeal has been filed against the CIT 263 order and is pending as on 31 January 2020. Whether scheme can be availed for settling issues in the following scenarios: a) Where order u\/s 263 has been passed by the CIT with specific directions \u2013 b) CIT 263 order has been passed with general directions from CIT \u2013 c) CIT 263 order has been passed with general directions from CIT and the consequential AO order has been passed on 15 February 2020 (ie before filing the declaration) \u2013<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/revision-order-s-263-pendency-of-appeal-before-itat\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[7],"class_list":["post-11121","vishwas","type-vishwas","status-publish","hentry","expertname-ca-rajan-vora"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11121"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11121"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}