{"id":7240,"date":"2019-09-14T13:20:01","date_gmt":"2019-09-14T13:20:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/s-appaswamy-v-dcit-2019-416-itr-42-mad-hc-2\/"},"modified":"2020-01-14T09:25:52","modified_gmt":"2020-01-14T09:25:52","slug":"s-appaswamy-v-dcit-2019-416-itr-42-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-appaswamy-v-dcit-2019-416-itr-42-mad-hc-2\/","title":{"rendered":"S. Appaswamy. v. DCIT (2019)  416 ITR 42\/ 311 CTR 650\/ 183 DTR 399 (Mad) (HC)"},"content":{"rendered":"<p>S.220(2)\u00a0of the\u00a0 Actis not included in the category of &#8220;orders appealable&#8221; under S. \u00a0246A\u00a0. Without making a challenge to the tax liability itself, the levy of interest independently cannot be challenged before the Commissioner (A).( AY. 1991 -92 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Appealable orders \u2013 levy of interest \u2013 Appeal is not maintainable unless tax liability is challenged .[ S.220 (2) ]<\/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-7240","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1SM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7240","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=7240"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7240\/revisions"}],"predecessor-version":[{"id":9229,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7240\/revisions\/9229"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}