{"id":3830,"date":"2019-02-01T01:30:51","date_gmt":"2019-02-01T01:30:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/satish-katoch-v-ito-2019-174-itd-337-chd-trib\/"},"modified":"2019-02-01T01:30:51","modified_gmt":"2019-02-01T01:30:51","slug":"satish-katoch-v-ito-2019-174-itd-337-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satish-katoch-v-ito-2019-174-itd-337-chd-trib\/","title":{"rendered":"Satish Katoch. v. ITO (2019) 174 ITD 337 (Chd)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that since on account of reassessment order, assessee had became liable to pay advance tax , levy of interest is mandatory .( AY.2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax \u2013 Reassessment-Unexplained investment \u2013 levy of interest is mandatory [ S.147, 148,234B(3)]<\/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-3830","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3830","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=3830"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3830\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}