{"id":34418,"date":"2023-04-23T19:58:22","date_gmt":"2023-04-23T14:28:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/government-chandra-vijay-college-v-ito-2022-219-dtr-177-329-ctr-545-mp-hc\/"},"modified":"2023-04-23T19:58:22","modified_gmt":"2023-04-23T14:28:22","slug":"government-chandra-vijay-college-v-ito-2022-219-dtr-177-329-ctr-545-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/government-chandra-vijay-college-v-ito-2022-219-dtr-177-329-ctr-545-mp-hc\/","title":{"rendered":"Government Chandra Vijay College v .ITO ( 2022) 219 DTR 177\/ 329 CTR 545 ( MP)( HC)"},"content":{"rendered":"<p>The writ petition was filed against the order of the Assessing Officer treating the assessee in default for failure to deduct tax at source in respect of \u00a0source &#8211; Failure to deduct or pay &#8211;\u00a0 Failure to deduct tax at source , honorarium to Gust Faculty Lecturers . According to the petitioner the provision of section 194J is applicable\u00a0 and not the provision of section 192 . Dismissing the petition the Court held that the issue being disputed facts , the alternative remedy of appeal is available . Writ petition was dismissed . \u00a0(AY. 2017 -18 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay &#8211;  Failure to deduct tax at source \u2013 Honorarium to Gust Faculty Lecturers \u2013 Alternative remedy \u2013 Writ petition was dismissed [ S. 192  194H , 246  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-34418","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8X8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34418","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=34418"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34418\/revisions"}],"predecessor-version":[{"id":34419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34418\/revisions\/34419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}