{"id":1068,"date":"2018-05-31T10:41:58","date_gmt":"2018-05-31T10:41:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arun-sunny-v-ccit-2018-161-dtr-391-kerhc\/"},"modified":"2018-07-01T13:03:38","modified_gmt":"2018-07-01T13:03:38","slug":"arun-sunny-v-ccit-2018-161-dtr-391-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arun-sunny-v-ccit-2018-161-dtr-391-kerhc\/","title":{"rendered":"Arun Sunny   v. CCIT (2018) 161 DTR 391 \/ 303 CTR 110(Ker)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that in law, equity would be subservient to; and, could not override; statute .Rejection\u00a0 of petition for waiver of interest is held to be justified .<em>Court also held that <\/em>,when regulatory mechanisms in fiscal legislation govern a situation; that cannot be visited in exercise of power under Article 226 and appellate jurisdiction through an intra-court appeal since that would be in defeasance of statutory impact of fiscal legislation in nature of the Income Tax Act, 1961.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax -Capital gains- CBDT declined to waive the interest- Dismissing the petition the Court held that in law, equity would be subservient to; and, could not override; statute \u2014Rejection  of petition for waiver of interest is held to be justified [ S.119 ]<\/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-1068","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-he","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1068","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=1068"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1068\/revisions"}],"predecessor-version":[{"id":1575,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1068\/revisions\/1575"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}