{"id":52936,"date":"2025-04-15T21:53:02","date_gmt":"2025-04-15T16:23:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/national-association-of-software-and-services-companies-nasscom-v-dy-cit-2024470-itr-493-160-taxmann-com-728-delhi-hc\/"},"modified":"2025-04-15T21:53:02","modified_gmt":"2025-04-15T16:23:02","slug":"national-association-of-software-and-services-companies-nasscom-v-dy-cit-2024470-itr-493-160-taxmann-com-728-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-association-of-software-and-services-companies-nasscom-v-dy-cit-2024470-itr-493-160-taxmann-com-728-delhi-hc\/","title":{"rendered":"National Association of Software and Services Companies (Nasscom) v. Dy. CIT (2024)470 ITR 493 \/160 taxmann.com 728 (Delhi) (HC)"},"content":{"rendered":"<p>Court held that the application filed\u00a0 by\u00a0 the assessee under section 220(6) had neither been considered nor disposed of and Dy. Commissioner proceeded to adjust demand raised for impugned assessment year against refunds which were due and payable to assessee. The action being arbitrary, the\u00a0 matter is remanded to the\u00a0 Deputy Commissioner for reconsideration.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Adjustment of demand-Matter is  remanded to Dy. Commissioner for reconsidering application.[S.220(6), 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-52936","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dLO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52936","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=52936"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52936\/revisions"}],"predecessor-version":[{"id":52937,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52936\/revisions\/52937"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}