{"id":14576,"date":"2020-12-23T10:45:20","date_gmt":"2020-12-23T10:45:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manambur-serices-co-co-operative-bank-ltd-v-ito-2020-the-chambers-journal-march-p-116-ker-hc\/"},"modified":"2020-12-23T10:45:20","modified_gmt":"2020-12-23T10:45:20","slug":"manambur-serices-co-co-operative-bank-ltd-v-ito-2020-the-chambers-journal-march-p-116-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manambur-serices-co-co-operative-bank-ltd-v-ito-2020-the-chambers-journal-march-p-116-ker-hc\/","title":{"rendered":"Manambur Serices Co -Co -Operative Bank Ltd v. ITO ( 2020) The Chamber\u2019s Journal \u2013 March \u2013 P. 116 ( Ker) (HC)"},"content":{"rendered":"<p>The assessee moved rectification application before the CIT (A) and claimed\u00a0 that the assessee is eligible deduction u\/s 80P of the Act . Meanwhile the coercive steps are initiated to recover the disputed tax amount from the society . The assesee filed the writ before the High Court . High Court directed the CIT (A) to hear the rectification application without much delay\u00a0 and CIT (A) must pass the order with in a period of 4 to 6 weeks from the date of production of certified copy of the judgement . The court also further directed that until such orders are passed, coercive steps for enforcement , shall be kept in abeyance by officers concerned\u00a0 .\u00a0 \u00a0(WP No. 601 of 2020 dt 22-1-2020) (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery &#8211; Modes of recovery \u2013 Stay of demand- Pendency of rectification application- No coercive steps to be taken till the rectification application is disposed off  [ S.80P,  154, 225  250, 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":[21],"tags":[],"class_list":["post-14576","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3N6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14576","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=14576"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14576\/revisions"}],"predecessor-version":[{"id":14577,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14576\/revisions\/14577"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}