{"id":2899,"date":"2018-11-05T08:38:04","date_gmt":"2018-11-05T08:38:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bhupendra-murji-shah-v-dcit-bomhcwww-itatonline-org\/"},"modified":"2018-12-13T17:05:05","modified_gmt":"2018-12-13T17:05:05","slug":"bhupendra-murji-shah-v-dcit-bomhcwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhupendra-murji-shah-v-dcit-bomhcwww-itatonline-org\/","title":{"rendered":"Bhupendra Murji Shah v. DCIT( 2018) 170 DTR 423\/ 305 CTR 88 \/ 259 Taxman 45( Bom)(HC)www.itatonline.org"},"content":{"rendered":"<p>Allowing the petition the Court held that , The AO is not justified in insisting on payment of 20% of the demand based on CBDT&#8217;s instruction dated 29.02.2016 during pendency of appeal before the CIT(A). This approach may defeat &amp; frustrate the right of the assessee to seek protection against collection and recovery pending appeal. Such can never be the mandate of law.\u00a0 CIT(A)\u00a0is directed to hear the appeal expeditiously -Pendency of appeal the stay is granted. ( WP No. 2157 and 2160 of 2018, dt. 11.10.2018) (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery &#8211; Modes of recovery \u2013Appeal- The AO is not justified in insisting on payment of 20% of the demand based on CBDT&#8217;s instruction dated 29.02.2016 during pendency of appeal before the CIT(A)- This approach may defeat &#038; frustrate the right of the assessee to seek protection against collection and recovery pending appeal-Such can never be the mandate of law- CIT(A)  is directed to hear the appeal expeditiously-Pendency of appeal the stay is granted . [ S. 220(6),246 ]<\/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-2899","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-KL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2899","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=2899"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2899\/revisions"}],"predecessor-version":[{"id":3233,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2899\/revisions\/3233"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}