{"id":10146,"date":"2020-02-28T00:56:32","date_gmt":"2020-02-28T00:56:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vodafone-idea-ltd-v-dy-cit-2019-311-ctr-385-bom-hc\/"},"modified":"2022-02-12T21:34:29","modified_gmt":"2022-02-12T16:04:29","slug":"vodafone-idea-ltd-v-dy-cit-2019-311-ctr-385-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vodafone-idea-ltd-v-dy-cit-2019-311-ctr-385-bom-hc\/","title":{"rendered":"Vodafone Idea Ltd. v. Dy. CIT (2019) 311 CTR 385 \/  267 Taxman 603 \/( 2020) 421 ITR 253  (Bom.)(HC). Editorial : SLP of revenue was dismissed on the ground of delay , Dy.CIT v. Vodafone Idea  Ltd ( 2021 )) 283 Taxman 272\/ 283 Taxman 8  (SC)"},"content":{"rendered":"<p>AO passed the order withholding the refund of the assessee . The reason for withholding the refund was the assessee has shown huge loss in the return which requires investigation . On writ the Court held that\u00a0 declaring the loss cannot be the ground to doubt the contents of the return or the loss suffered by the assessee . Accordingly the Court \u00a0directed to refund the amount with the interest with in the period of three weeks from the receipt of the order . (WP No. 2145 &amp; 2172 of 2019 dt11\/ 14 -10 2019) (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.241A: Withholding of refund in certain cases \u2013 Declaring the loss cannot be the ground to doubt the contents of the return or the loss suffered by the assessee \u2013 Directed to refund the amount with the interest with in the period of three weeks from the receipt of the order .   [ S.143(ID), 197, 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-10146","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2DE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10146","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=10146"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10146\/revisions"}],"predecessor-version":[{"id":24866,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10146\/revisions\/24866"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}