{"id":29343,"date":"2022-08-30T10:33:18","date_gmt":"2022-08-30T05:03:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/k-553-v-thutharipalayam-primary-agricultural-co-operative-credit-society-ltd-v-cit-2022-286-taxman-677-mad-hc\/"},"modified":"2022-08-30T10:33:18","modified_gmt":"2022-08-30T05:03:18","slug":"k-553-v-thutharipalayam-primary-agricultural-co-operative-credit-society-ltd-v-cit-2022-286-taxman-677-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-553-v-thutharipalayam-primary-agricultural-co-operative-credit-society-ltd-v-cit-2022-286-taxman-677-mad-hc\/","title":{"rendered":"K 553 V. Thutharipalayam Primary Agricultural Co-operative Credit Society Ltd. v. CIT (2022) 286 Taxman 677 (Mad.)(HC)"},"content":{"rendered":"<p>The petitioner filed writ against the order passed u\/s 144 of the Act. High Court held that for filing an appeal before CIT(A) it is not mandatory to pre-deposit of 20% of tax in dispute. The Court also held that it is open to Assessing Authority to make a demand and the petitioner need not construe that such insisting of demand is a pre-deposit required for entertaining appeal under section 246A of the Act. The writ was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Pre-deposit-For entertaining  an appeal it is not mandatory for pre deposit   of tax in dispute. [S. 144, 144B,220(6), 246A, 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-29343","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Dh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29343","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=29343"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29343\/revisions"}],"predecessor-version":[{"id":29344,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29343\/revisions\/29344"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}