{"id":3018,"date":"2018-11-30T06:27:13","date_gmt":"2018-11-30T06:27:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajesh-vachhani-v-cit-2018-408-itr-94-guj-hc\/"},"modified":"2018-11-30T06:27:13","modified_gmt":"2018-11-30T06:27:13","slug":"rajesh-vachhani-v-cit-2018-408-itr-94-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-vachhani-v-cit-2018-408-itr-94-guj-hc\/","title":{"rendered":"Rajesh Vachhani v. CIT (2018) 408 ITR 94 (Guj) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held\u00a0 that when there was no tax liability, and after the order of assessment for assessment year 2011-12, i. e., December 31, 2012, there was no justification at all to retain the balance amount of Rs. 13,51,714. The assessee was entitled to a refund of the amount. He was also entitled to interest as per the Income-tax Act from April 1, 2013, i. e., after three months from the date of order of assessment for the assessment year 2011-12. ( AY. 2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds \u2013 Interest on refunds &#8211; Search and seizure \u2014 Tax dues appropriated from seized cash \u2014 Balance to be returned with interest.[ S. 132  ]<\/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-3018","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-MG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3018","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=3018"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3018\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}