{"id":4666,"date":"2019-04-01T08:01:38","date_gmt":"2019-04-01T08:01:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kannammal-mrs-v-ito-madhc-www-itatonline-org-jayanthi-seeman-v-pcit-madhc-www-itatonline-org\/"},"modified":"2019-11-30T09:51:18","modified_gmt":"2019-11-30T09:51:18","slug":"kannammal-mrs-v-ito-madhc-www-itatonline-org-jayanthi-seeman-v-pcit-madhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kannammal-mrs-v-ito-madhc-www-itatonline-org-jayanthi-seeman-v-pcit-madhc-www-itatonline-org\/","title":{"rendered":"Kannammal (Mrs.)  v. ITO ( 2019) 413 ITR 390\/ 263 Taxman 309 \/ 178 DTR 321\/ 311 CTR 361(Mad)(HC), www.itatonline.org Jayanthi Seeman  v. PCIT ( 2019) 413 ITR 390  (Mad)(HC), www.itatonline.org"},"content":{"rendered":"<p><strong>The Court held that the \u2018trinity\u2019 of prima facie case, financial stringency &amp; balance of convenience are basic tenets which are indispensable in consideration of a stay petition. The CBDT&#8217;s Circulars &amp; Instructions are in the nature of guidelines &amp; cannot substitute or override the basic tenets. The AO is required to assist a taxpayer in every reasonable way. Even if the assessee has not specifically invoked the three parameters for grant of stay, it is incumbent upon the AO to do so &amp; pass a speaking order<\/strong>( WP.No No. 3849 of 2019 and 4278 of 2019, dt. 13.02.2019) ( AY.2018- 19 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery   Stay of demand- The CBDT&#8217;s Circulars &#038; Instructions are in the nature of guidelines &#038; cannot substitute or override the basic tenets &#8211; The AO is required to assist a taxpayer in every reasonable way-.Even if the assessee has not specifically invoked the three parameters for grant of stay, it is incumbent upon the AO to do so &#038; pass a speaking order.[ S.220(3) , 220 (6) ]<\/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-4666","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1dg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4666","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=4666"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4666\/revisions"}],"predecessor-version":[{"id":8410,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4666\/revisions\/8410"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}