{"id":4122,"date":"2019-02-27T12:31:00","date_gmt":"2019-02-27T12:31:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mukesh-kumar-prabhatbhai-desai-v-ito-2019-260-taxman-343-guj-hc\/"},"modified":"2019-02-27T12:31:00","modified_gmt":"2019-02-27T12:31:00","slug":"mukesh-kumar-prabhatbhai-desai-v-ito-2019-260-taxman-343-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mukesh-kumar-prabhatbhai-desai-v-ito-2019-260-taxman-343-guj-hc\/","title":{"rendered":"Mukesh Kumar Prabhatbhai Desai v. ITO (2019) 260 Taxman 343 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that; when the Commissioner (Appeals) granted stay\u00a0 by depositing 20 per cent of demand by installments the firm is complying the directions . Action of the AO invoking S. 188A\u00a0 and issuing the\u00a0 notice to\u00a0 partner to deposit tax is held to be not valid. Proceedings against partner was stayed, matter remanded. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 188A : Firm &#8211; Joint and several liability of partners &#8211; Stay- Commissioner (Appeals) granted stay  by depositing 20 per cent of demand by installments- AO invoked S.188A  and issued notice to him to deposit tax \u2013 Proceedings against partner was stayed. [S. 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":[1],"tags":[],"class_list":["post-4122","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4122","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=4122"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4122\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}