{"id":35334,"date":"2023-08-01T17:05:16","date_gmt":"2023-08-01T11:35:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/humuza-consultants-v-acit-2023-451-itr-77-bomhc\/"},"modified":"2023-08-01T17:05:16","modified_gmt":"2023-08-01T11:35:16","slug":"humuza-consultants-v-acit-2023-451-itr-77-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/humuza-consultants-v-acit-2023-451-itr-77-bomhc\/","title":{"rendered":"Humuza Consultants v. ACIT [2023] 451 ITR 77 (Bom)(HC)"},"content":{"rendered":"<p>Held that since the assessment was high pitched and the prima facie case was in favour of the assessee, a complete stay of demand was granted. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery of tax\u2013High pitched assessment &#8211; Complete stay of demand was granted. [S. 10(34), 10(38), 68, 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-35334","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9bU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35334","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=35334"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35334\/revisions"}],"predecessor-version":[{"id":35335,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35334\/revisions\/35335"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}