{"id":39809,"date":"2024-03-01T17:51:55","date_gmt":"2024-03-01T12:21:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/oyo-hotels-and-homes-pvt-ltd-v-dy-cit-2023456-itr-743-148-taxmann-com-410delhihc\/"},"modified":"2024-05-05T11:45:47","modified_gmt":"2024-05-05T06:15:47","slug":"oyo-hotels-and-homes-pvt-ltd-v-dy-cit-2023456-itr-743-148-taxmann-com-410delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oyo-hotels-and-homes-pvt-ltd-v-dy-cit-2023456-itr-743-148-taxmann-com-410delhihc\/","title":{"rendered":"Oyo Hotels and Homes Pvt. Ltd. v Dy. CIT (2023)456 ITR 743 \/148 taxmann.com 410\/ 333 CTR 454\/ 224 DTR 389 (Delhi)(HC)"},"content":{"rendered":"<p>Held\u00a0 merely because a notice had been issued under section\u00a0143(2)\u00a0of the Act, was not sufficient ground to withhold the refund. The Principal Commissioner had also mechanically accorded permission to withhold the refund till the date of finalization of assessment without any application of mind in the matter. The order withholding refund was not valid.(AY.2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 241A : Refunds-Withholding of refund-Permission for withholding of  refund given without application of  mind is not valid.[S. 143(2), 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-39809","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-am5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39809","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=39809"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39809\/revisions"}],"predecessor-version":[{"id":42601,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39809\/revisions\/42601"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}