{"id":1073,"date":"2018-05-31T10:48:47","date_gmt":"2018-05-31T10:48:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kapurchand-jethaji-co-v-cit-2018-164-dtr-98-bom-hc\/"},"modified":"2018-05-31T10:48:47","modified_gmt":"2018-05-31T10:48:47","slug":"kapurchand-jethaji-co-v-cit-2018-164-dtr-98-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kapurchand-jethaji-co-v-cit-2018-164-dtr-98-bom-hc\/","title":{"rendered":"Kapurchand Jethaji &#038; Co. v. CIT (2018) 164 DTR 98 (Bom) (HC)"},"content":{"rendered":"<p><em>Dismissing the petition\u00a0 the\u00a0 Court held that ; there was no tax arrears on the date of filing of the application\u00a0 as once the assessment was set aside demand gets\u00a0cancelled . Accordingly rejection of\u00a0application was held t be valid .As regards the voluntary deposit of the amount the same was directed to be\u00a0refunded on furnishing of evidence of deposit of tax .<\/em><b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kar Vivad Samadhan Scheme -Finance  Act 1988<\/p>\n<p>S.88: Declaration and prescribed rates of amounts payable -No tax arrears on the date of filing of declaration \u2013 Arrears was adjusted without giving an notice of hearing -Rejection of application was held to be valid .[S.87 ]<\/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-1073","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1073","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=1073"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1073\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}