{"id":1429,"date":"2018-06-23T02:15:19","date_gmt":"2018-06-23T02:15:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/state-bank-of-travancore-v-cit-2018-404-itr-535-ker-hc\/"},"modified":"2018-06-23T02:15:19","modified_gmt":"2018-06-23T02:15:19","slug":"state-bank-of-travancore-v-cit-2018-404-itr-535-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/state-bank-of-travancore-v-cit-2018-404-itr-535-ker-hc\/","title":{"rendered":"State Bank of Travancore.  v. CIT (2018) 404 ITR 535 (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; The court had taken note of the fact that the delay was substantial and when the statute clearly specifies that interest need not be paid if the proceedings of refund were delayed for reasons attributable to the assessee, and the Department having refused interest on the basis of a factual finding placing reliance on a statutory provision, there was no reason to interfere in the direction. Once the competent authority had taken such a decision, the court, in a petition under article\u00a0226\u00a0of the Constitution of India\u00a0would not go into the merits of the contention, unless the decision was illegal or perverse.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds \u2013 Interest on refunds -Tax deduction at source- Order of commissioner denying interest on facts is upheld by High Court \u2014 Court cannot go into merits of contention unless the order is perverse . [ 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-1429","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-n3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1429","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=1429"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1429\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}