{"id":8185,"date":"2019-11-12T08:06:57","date_gmt":"2019-11-12T08:06:57","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-2\/"},"modified":"2019-12-24T05:00:53","modified_gmt":"2019-12-24T05:00:53","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-2","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-2\/","title":{"rendered":"CIT  v. Bidar Nirmiti Kendra And Another. (2019) 417 ITR 491\/ 310 CTR 185 \/ 266 Taxman 427\/ 181 DTR 33 (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. (AY.2010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 240 : Refund \u2013 Appeal \u2013 On assessment order is set aside \u2013Refund is not automatic \u2013 Amount recovered is directed to be refunded with in four weeks from the date of the order passed by the Tribunal , in the event  the appeal is decided in favour of the assessee.  [S.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-8185","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-281","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8185","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=8185"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8185\/revisions"}],"predecessor-version":[{"id":8795,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8185\/revisions\/8795"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}