{"id":3852,"date":"2019-02-04T11:07:07","date_gmt":"2019-02-04T11:07:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/deepak-fertilizer-and-petrochemicals-corporation-ltd-v-acit-bom-hc-www-itatonline-org-editorial-also-refer-suresh-company-pvt-ltd-v-pcit-ita-no-738-of-2016-notice-of-motion-84-of-2019-dt\/"},"modified":"2019-02-04T11:07:07","modified_gmt":"2019-02-04T11:07:07","slug":"deepak-fertilizer-and-petrochemicals-corporation-ltd-v-acit-bom-hc-www-itatonline-org-editorial-also-refer-suresh-company-pvt-ltd-v-pcit-ita-no-738-of-2016-notice-of-motion-84-of-2019-dt","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepak-fertilizer-and-petrochemicals-corporation-ltd-v-acit-bom-hc-www-itatonline-org-editorial-also-refer-suresh-company-pvt-ltd-v-pcit-ita-no-738-of-2016-notice-of-motion-84-of-2019-dt\/","title":{"rendered":"Deepak Fertilizer and Petrochemicals Corporation Ltd. v. ACIT (Bom.)(HC), www.itatonline.org Editorial. Also refer  Suresh Company Pvt Ltd v PCIT ( ITA No  738 of 2016 , Notice of motion 84 of 2019 dt 25-1-2019 ) (Bom.) (HC)"},"content":{"rendered":"<p>Allowing the notice of motion the Court held that; once appeal is \u00a0admitted\u00a0 on substantial questions of law, there is\u00a0 no \u00a0justification for the Dy. CIT to threaten the appellant\/applicant with any prosecution. Even if such prosecution is launched, the same shall not proceed till the<br \/>pendency of this Appeal. The Notice of Motion is made absolute in<br \/>terms of prayer clause (a). (ITA No. 785 of 2017, dt. 21.08.2017)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions &#8211; Wilful attempt to evade tax \u2013Penalty appeal is admitted by High Court-When the  Appeal is admitted on substantial questions of law, there is no justification for the DCIT to threaten the assessee with prosecution- Even if such prosecution is launched, the same shall not proceed till the pendency of the appeal.[ S. 260A, 271(1)(c)]<\/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-3852","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-108","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3852","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=3852"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3852\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}