{"id":1062,"date":"2018-05-31T10:16:52","date_gmt":"2018-05-31T10:16:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/harish-kumar-gupta-v-ccit-2018-163-dtr-260-301-ctr-354-uttarakhand-hc\/"},"modified":"2019-05-20T09:18:20","modified_gmt":"2019-05-20T09:18:20","slug":"harish-kumar-gupta-v-ccit-2018-163-dtr-260-301-ctr-354-uttarakhand-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harish-kumar-gupta-v-ccit-2018-163-dtr-260-301-ctr-354-uttarakhand-hc\/","title":{"rendered":"Harish Kumar Gupta  v.  CCIT (2018)  404 ITR 590\/163 DTR 260 \/ 301 CTR 354 (Uttarakhand) (HC)"},"content":{"rendered":"<p>Court held that the\u00a0 assessee\u2019s case \u00a0is not covered in any of Circular dated 26.6.2006 issued by CBDT for waiver of interests . There is no mistake apparent from record. Apex Court in case of CIT Bhopal v. Ralson Industries Ltd, AIR 2007 SC 668, held that u\/s 154, order of rectification could be passed only when there was an error apparent on face of record.\u00a0 Petition was \u00a0dismissed .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.154: Rectification of mistake apparent on record -Levy of interest- Delay in filing of return-Waiver of interest &#8211; Petition was dismissed .[ S. 234A, 234B, 234C ]<\/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-1062","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1062","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=1062"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1062\/revisions"}],"predecessor-version":[{"id":5488,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1062\/revisions\/5488"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}