{"id":23631,"date":"2022-01-09T10:02:54","date_gmt":"2022-01-09T04:32:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/silicon-graphics-systems-india-pvt-ltd-v-pcit-2021-438-itr-397-delhihc\/"},"modified":"2022-01-09T10:02:54","modified_gmt":"2022-01-09T04:32:54","slug":"silicon-graphics-systems-india-pvt-ltd-v-pcit-2021-438-itr-397-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/silicon-graphics-systems-india-pvt-ltd-v-pcit-2021-438-itr-397-delhihc\/","title":{"rendered":"Silicon Graphics Systems (India) Pvt. Ltd. v. PCIT (2021) 438 ITR 397 (Delhi)(HC)"},"content":{"rendered":"<p>The assessee filed writ petition seeking directions to the Principal Commissioner to pass orders to implement the orders of the Commissioner (Appeals) and the Tribunal for the assessment years 1995-96, 2005-06, 2006-07 and 2008-09 and cancel the demands and also for refund for the assessment year 2003-04 together with statutory interest under section 244A of the Income-tax Act, 1961 as the penalty imposed under section 271(1)(c) had been quashed by the Tribunal. High Court directed respondent No. 2 to decide the applications and letters by way of a reasoned order after giving an opportunity of hearing to the assessee. ( AY. 1995-96, 2003-04, 2005-06, 2006-07 and 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery-Modes of recovery-Appeal effect to orders-direction was issued to cancel the demands and also issue refunds with interest. [S. 244A, 271(1), 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-23631","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-699","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23631","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=23631"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23631\/revisions"}],"predecessor-version":[{"id":23632,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23631\/revisions\/23632"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}