{"id":60189,"date":"2026-06-05T08:25:02","date_gmt":"2026-06-05T02:55:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharat-petroleum-corporation-ltd-v-acit-2025-482-itr-946-bomhc\/"},"modified":"2026-06-05T08:25:02","modified_gmt":"2026-06-05T02:55:02","slug":"bharat-petroleum-corporation-ltd-v-acit-2025-482-itr-946-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharat-petroleum-corporation-ltd-v-acit-2025-482-itr-946-bomhc\/","title":{"rendered":"Bharat Petroleum Corporation Ltd. v. ACIT (2025) 482 ITR 946 (Bom)(HC)"},"content":{"rendered":"<p>When a stay of recovery is granted, it would continue not only for a period of six months under section 220(6) of the Income-tax Act, 1961, but till the disposal of the statutory appeal (AY. 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220: Collection and recovery-Assessee deemed in default-Pendency of appeal-Recovery of tax months but till disposal of appeal.[S. 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60189","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fEN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60189","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=60189"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60189\/revisions"}],"predecessor-version":[{"id":60190,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60189\/revisions\/60190"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}