{"id":30220,"date":"2022-10-19T06:05:09","date_gmt":"2022-10-19T00:35:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-suntec-business-solutions-p-ltd-2022-324-ctr-444-ker-hc\/"},"modified":"2023-03-17T13:15:35","modified_gmt":"2023-03-17T07:45:35","slug":"acit-v-suntec-business-solutions-p-ltd-2022-324-ctr-444-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-suntec-business-solutions-p-ltd-2022-324-ctr-444-ker-hc\/","title":{"rendered":"ACIT v .Suntec Business Solutions (P) Ltd. (2022) 324 CTR 444 \/ 209 DTR 348  (Ker) (HC)    (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue against the order of the Single judge\u00a0 ,\u00a0 the Court held that when garnishee proceedings are initiated by the Revenue, any amounts collected without notice to the assessee are liable to be refunded if there is no obligation to make payment of taxes since the assessment order is set aside in appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery &#8211; Modes of recovery &#8211;<br \/>\n  Garnishee notice- Amounts taken pursuant to garnishee notice when no liability to pay income tax dues are liable to be refunded [S. 226 (3), 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-30220","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Rq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30220","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=30220"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30220\/revisions"}],"predecessor-version":[{"id":33250,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30220\/revisions\/33250"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}