{"id":28560,"date":"2022-07-18T17:36:47","date_gmt":"2022-07-18T12:06:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karia-erectors-pvt-ltd-v-uoi-2022-444-itr-86-bom-hc-2\/"},"modified":"2022-10-13T15:25:57","modified_gmt":"2022-10-13T09:55:57","slug":"karia-erectors-pvt-ltd-v-uoi-2022-444-itr-86-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karia-erectors-pvt-ltd-v-uoi-2022-444-itr-86-bom-hc-2\/","title":{"rendered":"Karia Erectors Pvt. Ltd. v. UOI (2022) 444 ITR 86\/ 287 Taxman 116   (Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that interest under section\u00a0220(2)\u00a0was payable from January 5, 1997 which was the 36th day after the assessment order dated November 27, 1996 was passed, up to April 9, 1997 when the assessee\u2019s application came to be accepted under section\u00a0245D(1)\u00a0of the Act. (AY. 1985-86 to 1996-97)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery-Assessee deemed in default-Settlement Commission-Interest payable up to date of  order accepting application. [S. 220(2), 245D(4), 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-28560","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7qE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28560","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=28560"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28560\/revisions"}],"predecessor-version":[{"id":30141,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28560\/revisions\/30141"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}