{"id":8177,"date":"2019-11-12T08:03:23","date_gmt":"2019-11-12T08:03:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-bidar-nirmiti-kendra-and-another-2019-417-itr-491-310-ctr-185-karn-hc-editorial-order-of-single-judge-in-bidar-nirmiti-kendra-v-cit-2019-417-itr-485-310-ctr-220-karnhc-is\/"},"modified":"2019-11-12T08:03:23","modified_gmt":"2019-11-12T08:03:23","slug":"cit-v-bidar-nirmiti-kendra-and-another-2019-417-itr-491-310-ctr-185-karn-hc-editorial-order-of-single-judge-in-bidar-nirmiti-kendra-v-cit-2019-417-itr-485-310-ctr-220-karnhc-is","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bidar-nirmiti-kendra-and-another-2019-417-itr-491-310-ctr-185-karn-hc-editorial-order-of-single-judge-in-bidar-nirmiti-kendra-v-cit-2019-417-itr-485-310-ctr-220-karnhc-is\/","title":{"rendered":"CIT  v. Bidar Nirmiti Kendra And Another. (2019) 417 ITR 491\/ 310 CTR 185 (Karn) (HC) Editorial : Order of single judge in  Bidar Nirmiti Kendra.  v. CIT  (2019) 417 ITR 485\/ 310 CTR 220 (Karn)(HC) is partly set aside."},"content":{"rendered":"<p>On Writ by the assessee against the recovery\u00a0 the single Judge held that the AO \u00a0is not entitled to recover the entire tax which was assessed by him immediately after the order passed by him is confirmed by the CIT(A)\u00a0 without waiting for appeal to the Tribunal, the period for which is statutorily provided under S.253(3)\u00a0of the\u00a0IT Act\u00a0. \u00a0Accordingly\u00a0 single judge directed the AO to refund the amount recovered .On appeal reversing the Judgement of single Judge the division\u00a0 Bench held that\u00a0 on assessment order is set aside\u00a0 the\u00a0 refund is not automatic . Amount recovered is directed to be refunded with in four weeks from the date of the order passed by the Tribunal , in the event\u00a0 the appeal is decided in favour of the assessee. \u00a0Court also held that discretion of revenue to grant stay subject to\u00a0 deposit of specified percentage of disputed Amount. Assessee cannot insist on such percentage <strong>. <\/strong>Court also held that on the facts, there was no infraction of either the statutory provisions, namely, the amounts having been recovered even prior to the period prescribed for filing the appeal having expired or the Department having recovered in excess of 20 per cent. as prescribed under the office memorandum dated July 31, 2017. <strong>\u00a0<\/strong>(AY.2010-11 to 2013-14)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery \u2013 Stay of demand-  Assessee deemed in default \u2013Order confirmed by  CIT (A) &#8211; Discretion of revenue to grant stay subject to  deposit of specified percentage of disputed Amount \u2014 Assessee cannot insist on such percentage \u2013 Recovery of amount before expiry of period  of limitation prescribed for filing an appeal before the Tribunal is held to be valid. [ S. 225,226, 253(3) ]<\/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-8177","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-27T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8177","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=8177"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8177\/revisions"}],"predecessor-version":[{"id":8178,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8177\/revisions\/8178"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}