{"id":39383,"date":"2024-02-21T12:45:41","date_gmt":"2024-02-21T07:15:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/metroark-p-ltd-v-ito-2023-295-taxman-504-cal-hc\/"},"modified":"2024-04-03T06:38:15","modified_gmt":"2024-04-03T01:08:15","slug":"metroark-p-ltd-v-ito-2023-295-taxman-504-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/metroark-p-ltd-v-ito-2023-295-taxman-504-cal-hc\/","title":{"rendered":"Metroark (P.) Ltd. v. ITO (2023) 459 ITR 788\/ 295 Taxman 504 (Cal.)(HC)"},"content":{"rendered":"<p>Assessee filed an application under section 119(2)(b) dated 6-12-2022 before Chairman, CBDT for condonation of delay in filing Form No. 10-IC under section 115BAA which was pending. On writ\u00a0 the assessee prayed for issuing the\u00a0 direction to Chairman, CBDT to consider and dispose of its aforesaid application. High Court directed the\u00a0 Chairman, CBDT to consider and dispose the application\u00a0 within a period of six weeks. Court also directed the Assessing Officer to consider and dispose the application for stay application within a period of eight weeks. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Form No 10IC-Condonation of delay-Directed to dispose the application within a period of six weeks-Stay application-Assessing Officer is directed to consider and dispose of  application within a period of eight weeks  [S. 115BAA,220,  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-39383","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-afd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39383","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=39383"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39383\/revisions"}],"predecessor-version":[{"id":41234,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39383\/revisions\/41234"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}