{"id":497,"date":"2018-04-30T07:36:54","date_gmt":"2018-04-30T07:36:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/gaonkar-mines-v-addl-cit-2018-252-taxman-158-karn-hc\/"},"modified":"2018-04-30T07:36:54","modified_gmt":"2018-04-30T07:36:54","slug":"gaonkar-mines-v-addl-cit-2018-252-taxman-158-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gaonkar-mines-v-addl-cit-2018-252-taxman-158-karn-hc\/","title":{"rendered":"Gaonkar Mines v. Addl. CIT (2018) 252 Taxman 158 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; rejection of application by  holding that levy of interest under S. 234A, 234B and 234C was automatic and same could not be waived. Court also held that, the  order  passed by Chief Commissioner was in accordance with CBDT . (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234A : Interest &#8211; Default in furnishing return of income \u2013Waiver of interest- Rejection of application was held to be valid [ S. 40(a)(ia) , 234B, 234C ]<\/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-497","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-81","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/497","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=497"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/497\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}