{"id":14318,"date":"2020-12-07T14:47:11","date_gmt":"2020-12-07T14:47:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chetan-kothari-v-pcit-2020-427-itr-136-madhc\/"},"modified":"2021-06-20T20:17:42","modified_gmt":"2021-06-20T14:47:42","slug":"chetan-kothari-v-pcit-2020-427-itr-136-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chetan-kothari-v-pcit-2020-427-itr-136-madhc\/","title":{"rendered":"Chetan Kothari v. PCIT (2020) 427 ITR 136 \/ (2021) 277 Taxman  189(Mad)(HC)"},"content":{"rendered":"<p>Court held that\u00a0 the assessing authority had evidently not considered the aspects of existence of a prima facie case, financial stringency and balance of convenience as had to be done prior to a proper adjudication of a petition for stay. The rejection of the application for stay of demand was not justified. Matter remanded.( AY.2017 -18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery &#8211; Modes of recovery \u2013 Stay &#8211; Matter remanded. <\/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":[21],"tags":[],"class_list":["post-14318","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3IW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14318","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=14318"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14318\/revisions"}],"predecessor-version":[{"id":19538,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14318\/revisions\/19538"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}