{"id":24214,"date":"2022-01-22T10:58:21","date_gmt":"2022-01-22T05:28:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mantelone-investment-ltd-v-cit-2021-323-ctr-129-bom-hc\/"},"modified":"2022-04-15T10:43:36","modified_gmt":"2022-04-15T05:13:36","slug":"mantelone-investment-ltd-v-cit-2021-323-ctr-129-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mantelone-investment-ltd-v-cit-2021-323-ctr-129-bom-hc\/","title":{"rendered":"Mantelone Investment Ltd v. CIT ( 2021 ) 323 CTR 129\/ 207 DTR 79\/ ( 2022) 440 ITR 111 ( Bom) (HC)."},"content":{"rendered":"<p>The petitioner filed the declaration showing the amount refundable to the petitioner . The Designated Authority reduced the amount of refund adjusting the interest granted under section 244A of the Act . On writ allowing the petition the Court held that\u00a0 the amount\u00a0 payable by the assessee could not be increased by withdrawing interest already granted under section 244A of the Act .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Act , 2020<\/p>\n<p>S. 2(1)(j):Disputed tax \u2013 Tax arrear- Amount payable by the assessee could not be increased by withdrawing interest already granted under section 244A of the Act .  [ S. 2(1)(o), 3, 7, Income -tax , S. 244A , 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-24214","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6iy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24214","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=24214"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24214\/revisions"}],"predecessor-version":[{"id":26438,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24214\/revisions\/26438"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}