{"id":2250,"date":"2018-09-06T08:22:10","date_gmt":"2018-09-06T08:22:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/samms-juke-box-v-acit-2018-257-taxman-37-mad-hc\/"},"modified":"2018-12-16T14:42:27","modified_gmt":"2018-12-16T14:42:27","slug":"samms-juke-box-v-acit-2018-257-taxman-37-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samms-juke-box-v-acit-2018-257-taxman-37-mad-hc\/","title":{"rendered":"Samms Juke Box   v. ACIT (2018) 409 ITR 33\/ 257 Taxman 37 (Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ;when the stay application is pending before CIT (A) directing the assessee to pay 20 per cent of tax demand without considering as to whether assessee had made out a prima facie case for grant of interim relief, same was not justified . Order of the AO was set aside and directed him to decide on merits .( AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery &#8211;  Assessee deemed in default -Stay- when the stay application is pending before CIT (A) directing the assessee to pay 20 per cent of tax demand without considering as to whether assessee had made out a prima facie case for grant of interim relief, same was not justified [ S.157 ]<\/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-2250","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ai","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2250","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=2250"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2250\/revisions"}],"predecessor-version":[{"id":3278,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2250\/revisions\/3278"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}