{"id":49075,"date":"2024-12-20T18:00:54","date_gmt":"2024-12-20T12:30:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sushen-mohan-gupta-v-pcit-2024-340-ctr-57-240-dtr-281-161-taxmann-com-257-delhihc\/"},"modified":"2024-12-20T18:00:54","modified_gmt":"2024-12-20T12:30:54","slug":"sushen-mohan-gupta-v-pcit-2024-340-ctr-57-240-dtr-281-161-taxmann-com-257-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sushen-mohan-gupta-v-pcit-2024-340-ctr-57-240-dtr-281-161-taxmann-com-257-delhihc\/","title":{"rendered":"Sushen Mohan Gupta v. PCIT (2024) 340 CTR 57 \/ 240 DTR 281 \/ 161 Taxmann.com 257 (Delhi)(HC)"},"content":{"rendered":"<p>As the appeal is pending before CIT(A), the assessee moved an application\u00a0 for stay of demand. PCIT directed to pre deposit of 20 percent of demand. On writ the Court held that, pre-deposit of 20 percent of demand is not mandatory.\u00a0 Matter remanded to the AO for reconsideration.\u00a0 Referred, National Association of Software and Services Companies (NASSCOM) v. Dy. CIT (E)\u00a0 (2024) 240 DTR 265\u00a0 (Delhi) (HC)\u00a0 (AY.\u00a0 2010-11 to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal-Prima facie case-Pre-deposit of 20 percent of demand is not mandatory-Matter remanded to the AO for reconsideration.[S. 250, 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-49075","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cLx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49075","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=49075"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49075\/revisions"}],"predecessor-version":[{"id":49076,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49075\/revisions\/49076"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}