{"id":19856,"date":"2021-07-02T09:24:08","date_gmt":"2021-07-02T03:54:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/equity-intelligence-india-p-ltd-v-dy-cit-2020-272-taxman-332-192-dtr-41-315-ctr-846-ker-hc\/"},"modified":"2021-07-02T09:24:08","modified_gmt":"2021-07-02T03:54:08","slug":"equity-intelligence-india-p-ltd-v-dy-cit-2020-272-taxman-332-192-dtr-41-315-ctr-846-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/equity-intelligence-india-p-ltd-v-dy-cit-2020-272-taxman-332-192-dtr-41-315-ctr-846-ker-hc\/","title":{"rendered":"Equity Intelligence India (P.) Ltd. v. Dy. CIT (2020) 272 Taxman 332 \/ 192 DTR 41 \/ 315 CTR 846 (Ker.)(HC)"},"content":{"rendered":"<p>Assessee filed its returns for relevant years declaring certain taxable income. Assessment order was passed making certain additions . \u00a0Assessee filed an appeal under section 246A \u00a0along with an application seeking stay of demand . Stay application was disposed of with a direction to assessee to deposit 20 per cent of demanded amount . Hence, petition was filed Court held that the \u00a0order was passed by blindly following Office Memorandum (F.No. 404 \/72 \/93 -ITCC ] dt 31 -7 2017\u00a0 \u00a0and even no opportunity of hearing was given to assessee .Accordingly \u00a0order was set aside and, matter was to be remanded back to Commissioner (Appeals) to consider stay application afresh after affording an opportunity of hearing to assessee . \u00a0Circular No. 6, dated 29-02-2016 and\u00a0office memorandum [F. No. 404\/72\/93-ITCC], dated 31-7-2017 \u00a0(AY. 2017-18 , \u00a02018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Stay -Rejection of stay application blindly following the office memorandum was set aside \u2013 Directed to decide the stay application on merit [ S. 226 250 ,   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-19856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ag","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19856","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=19856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19856\/revisions"}],"predecessor-version":[{"id":19857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19856\/revisions\/19857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}