{"id":29956,"date":"2022-09-29T12:42:07","date_gmt":"2022-09-29T07:12:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anjul-mrs-v-pcit-2022-the-chambers-journal-september-p-124-delhi-hc\/"},"modified":"2022-09-29T12:42:07","modified_gmt":"2022-09-29T07:12:07","slug":"anjul-mrs-v-pcit-2022-the-chambers-journal-september-p-124-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anjul-mrs-v-pcit-2022-the-chambers-journal-september-p-124-delhi-hc\/","title":{"rendered":"Anjul ( Mrs ) v .PCIT (2022) The Chamber\u2019s Journal \u2013 September \u2013 P. 124( Delhi )(HC)"},"content":{"rendered":"<p>The aaassessee settled the dispute under the \u00a0Vivad Se Viswas Act . The assessee claimed \u00a0interest on amount paid by the legal heirs . On writ the aassessee contended that money was retained without right hence the assessee is entitle \u00a0for refund with interest . Allowing the petition the Court directed the Revenue to grant interest @ 5\u00a0 % to be paid along with refund\u00a0 for delay beyond 90 days . ( WP ( C) 1985 \/ 2022 &amp; C.M. No. 5715 \/ 2022 dt . 23 -8- 2022)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Act , 2020 <\/p>\n<p>S.7: No refund of amount paid &#8211; Refund \u2013 Interest @ 5  % to be paid along with refund  for delay beyond 90 days [S.3, 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-29956","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Na","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29956","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=29956"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29956\/revisions"}],"predecessor-version":[{"id":29957,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29956\/revisions\/29957"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}