{"id":7238,"date":"2019-09-14T13:18:43","date_gmt":"2019-09-14T13:18:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/s-appaswamy-v-dcit-2019-416-itr-42-mad-hc\/"},"modified":"2020-01-14T09:27:30","modified_gmt":"2020-01-14T09:27:30","slug":"s-appaswamy-v-dcit-2019-416-itr-42-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-appaswamy-v-dcit-2019-416-itr-42-mad-hc\/","title":{"rendered":"S. Appaswamy. v. DCIT (2019)  416 ITR 42 \/ 311 CTR 650\/ 183 DTR 399(Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal the\u00a0 Court held that when the assessment order is remanded\u00a0 levy of interest for period taken for re-computation is valid . Circular No. 334 dated April 3, 1982 (1982) 135 ITR 10 (St) \u00a0had no application to the facts of the case. ( AY. 1991 -92 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery &#8211;  Assessee deemed in default \u2013 Assessment order remanded \u2013 Levy of interest for period taken for re-computation is valid .  [ S.156, 234A, 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-7238","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1SK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7238","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=7238"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7238\/revisions"}],"predecessor-version":[{"id":9230,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7238\/revisions\/9230"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}