{"id":50090,"date":"2025-01-16T20:50:54","date_gmt":"2025-01-16T15:20:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-sagar-enterprise-v-dy-cit-2024110-itr-68-snmumtrib\/"},"modified":"2025-01-16T20:50:54","modified_gmt":"2025-01-16T15:20:54","slug":"s-sagar-enterprise-v-dy-cit-2024110-itr-68-snmumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-sagar-enterprise-v-dy-cit-2024110-itr-68-snmumtrib\/","title":{"rendered":"S. Sagar Enterprise v. Dy. CIT (2024)110 ITR 68 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Held that \u00a0section\u00a0253\u00a0of the Act prescribes the appeal fees an assessee has to remit while filing an appeal before the Tribunal. According to clause (d) of sub-section\u00a0(6)\u00a0of section\u00a0253\u00a0of the Act, while filing a penalty appeal before the Tribunal, the assessee need to have remitted Rs. 500 for an appeal. Therefore the Assessing Officer was to refund the excess fee paid either by way of adjustment against the outstanding demand, if any, or by way of grant of refund within a reasonable period.(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 :  Appellate Tribunal-Appeals-Penalty-Concealment-Fess payable is only Rs.500-Paid Rs.10,000-Registry is directed to refund of Rs.9500. [S. 253(6)(d), 254(1), 271(1)(c)] <\/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-50090","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50090","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=50090"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50090\/revisions"}],"predecessor-version":[{"id":50091,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50090\/revisions\/50091"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}