{"id":1321,"date":"2018-06-11T06:08:20","date_gmt":"2018-06-11T06:08:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jaya-balajee-real-media-pvt-ltd-v-cit-2018-404-itr-124-tap-hc\/"},"modified":"2018-08-11T01:18:56","modified_gmt":"2018-08-11T01:18:56","slug":"jaya-balajee-real-media-pvt-ltd-v-cit-2018-404-itr-124-tap-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaya-balajee-real-media-pvt-ltd-v-cit-2018-404-itr-124-tap-hc\/","title":{"rendered":"Jaya Balajee Real Media Pvt. Ltd.  v. CIT  (2018) 404 ITR 124 \/ 167 DTR 465\/ 303 CTR 489 (T&#038;AP) (HC)"},"content":{"rendered":"<p>The assessee filed a writ petition challenging a portion of Circular No. 2 of 2017 dated January 18, 2017 ([2017] 390 ITR (St.) 125) by which the Board disabled a person from seeking adjustment of the cash seized by the Department and deposited in the public deposit account, towards payment of tax, surcharge and penalty under the Scheme. The Court held that, retention was held to be valid however\u00a0 the\u00a0 Court directed to\u00a0 release of small part of seized amount. The Court also observed that\u00a0 release\u00a0would not hamper either any investigation or further proceedings on the part of the Department.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pradhan Mantri Garib Kalyan Yojana Scheme, 2016 <\/p>\n<p>S.199C Declaration under Pradhan Mantri Garib Kalyan Yojana Scheme after search and seizure &#8211; Retention was held to be valid -Court directed to  release of small part of seized amount .[ S. 132, 132B ]<\/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-1321","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-lj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1321","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=1321"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1321\/revisions"}],"predecessor-version":[{"id":1980,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1321\/revisions\/1980"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}