{"id":8701,"date":"2019-12-18T11:43:39","date_gmt":"2019-12-18T11:43:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/genpact-india-private-ltd-v-dcit-2019-111-taxmann-com-402-sc-www-itatonline-org-editorial-order-in-genpact-india-private-ltd-v-dcit-2019-108-taxmann-com-340-delhihc-is-affirme\/"},"modified":"2020-02-16T00:21:26","modified_gmt":"2020-02-16T00:21:26","slug":"genpact-india-private-ltd-v-dcit-2019-111-taxmann-com-402-sc-www-itatonline-org-editorial-order-in-genpact-india-private-ltd-v-dcit-2019-108-taxmann-com-340-delhihc-is-affirme","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/genpact-india-private-ltd-v-dcit-2019-111-taxmann-com-402-sc-www-itatonline-org-editorial-order-in-genpact-india-private-ltd-v-dcit-2019-108-taxmann-com-340-delhihc-is-affirme\/","title":{"rendered":"Genpact India Private Ltd.  v.  DCIT (2019)419 ITR 440\/ 311 CTR 737\/ 184 DTR 17 \/  111 taxmann.com 402\/ ( 2020) 268 Taxman 299 (SC), www. itatonline. org Editorial : Order in Genpact India Private Ltd.  v.  DCIT (2019)  419 ITR 370  \/ 181 DTR 361 \/  310 CTR 505 \/  108 taxann.com 340   (Delhi)(HC)  is affirmed."},"content":{"rendered":"<p>The expression \u201cdenies his liability to be assessed\u201d in S. 246A takes within its fold every case where the assessee denies his liability to be assessed under the Act. \u00a0It is not confined to the liability to be assessed u\/s. 143(3) but applies also to the liability to pay tax u\/s 115QA. \u00a0If there is adequate appellate remedy, a Writ Petition under Article 226 cannot be entertained. \u00a0Order of High Court is affirmed. \u00a0(CIT v. \u00a0Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) &amp; CIT v. \u00a0Chhabil Dass Agarwal\u00a0 (2013) 357 ITR 357 (SC) followed). (CA\u00a0 No. \u00a08945 of 2019 @ SLP(C) No. 20728 of 2019, dt. \u00a022. 11. 2019) ( AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal-Commissioner (Appeals)-Appealable orders\u2013Denial of liability\u2013Not confined only to the liability to be assessed u\/s. 143(3) of the Act-Liability to pay tax u\/s. 115Q is also appealable order\u2013Alternative remedy is available-Writ is not maintainable. [S. 15QA, 143(3), Art. 226]<\/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-8701","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2gl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8701","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=8701"}],"version-history":[{"count":7,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8701\/revisions"}],"predecessor-version":[{"id":9868,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8701\/revisions\/9868"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}