{"id":30088,"date":"2022-10-04T12:13:47","date_gmt":"2022-10-04T06:43:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/apr-jewellers-pvt-ltd-v-cit-appeals-2022-446-itr-275-telanganahc\/"},"modified":"2023-01-28T17:13:46","modified_gmt":"2023-01-28T11:43:46","slug":"apr-jewellers-pvt-ltd-v-cit-appeals-2022-446-itr-275-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apr-jewellers-pvt-ltd-v-cit-appeals-2022-446-itr-275-telanganahc\/","title":{"rendered":"APR Jewellers Pvt. Ltd. v. CIT (Appeals) (2022) 446 ITR 275 \/ 214 DTR 313\/ 327 CTR 113(Telangana)(HC)"},"content":{"rendered":"<p>The assessee moved application for stay of demand. The AO directed the assseee to deposit 20% of tax in dispute relying on the Circular of CBDT dated July 31, 2017 (2017) 396 ITR 55 (St)). On writ\u00a0 \u00a0\u00a0the court set aside the order passed by the Assessing Officer to the effect that the assessee would not be treated as being in default if it deposited 20 per cent. of the outstanding demand and remanded the matter back to the Commissioner (Appeals) for a fresh decision in accordance with law after complying with the principles of natural justice on the prayer for stay made by the assessee and stayed the demand pursuant to the assessment order dated December 21, 2019 till such time. Matter remanded. \u00a0Court observed that\u00a0 Commissioner (Appeals) being Quasi-Judicial Authority is not bound by\u00a0 administrative circulars issued by\u00a0 Central Board Of Direct Taxes. \u00a0Referred PRCIT v. LG\u00a0 Electronics India Pvt. Ltd.\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2018%5d%20012%20ITR-OL%200334\">[2018] 12 ITR-OL 334<\/a>\u00a0(SC).\u00a0(AY. \u00a02017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Commissioner (Appeals) being Quasi-Judicial Authority is not bound by  administrative circulars issued by  Central Board Of Direct Taxes-Deposit of 20% of the outstanding demand is not mandatory-CIT(A) has to apply is mind independently-Matter remanded. [S. 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-30088","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Pi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30088","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=30088"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30088\/revisions"}],"predecessor-version":[{"id":32215,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30088\/revisions\/32215"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}