{"id":13205,"date":"2016-04-05T12:51:44","date_gmt":"2016-04-05T07:21:44","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=13205"},"modified":"2016-04-05T12:56:42","modified_gmt":"2016-04-05T07:26:42","slug":"sanghavi-savla-commodity-brokers-pvt-ltd-v-acit-itat-mumbai-s-2711c-if-show-cause-notice-does-not-delete-inappropriate-words-whereby-it-was-not-clear-as-to-whether-the-default-is-concealing-pa","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/sanghavi-savla-commodity-brokers-pvt-ltd-v-acit-itat-mumbai-s-2711c-if-show-cause-notice-does-not-delete-inappropriate-words-whereby-it-was-not-clear-as-to-whether-the-default-is-concealing-pa\/","title":{"rendered":"Sanghavi Savla Commodity Brokers Pvt Ltd vs. ACIT (ITAT Mumbai)"},"content":{"rendered":"<p>The Tribunal quashed penalty proceedings initiated u\/s 271(1)(c) for AY 2007-08 as penalty show cause notice failed to specify default committed by assessee i.e. the AO did not delete inappropriate words \/ parts whereby it was not clear as to the default committed by assessee was for concealing particulars of income or for furnishing inaccurate particulars of income.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Tribunal quashed penalty proceedings initiated u\/s 271(1)(c) for AY 2007-08 as penalty show cause notice failed to specify default committed by assessee i.e. the AO did not delete inappropriate words \/ parts whereby it was not clear as to the default committed by assessee was for concealing particulars of income or for furnishing inaccurate particulars of income<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/sanghavi-savla-commodity-brokers-pvt-ltd-v-acit-itat-mumbai-s-2711c-if-show-cause-notice-does-not-delete-inappropriate-words-whereby-it-was-not-clear-as-to-whether-the-default-is-concealing-pa\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":64,"featured_media":0,"comment_status":"open","ping_status":"closed","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":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-13205","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-amit-shukla-jm","judges-jason-p-boaz-am","section-2711c","section-1269","counsel-sunil-m-lala","court-itat-mumbai","catchwords-concealment-of-income","catchwords-furnishing-inaccurate-particulars-of-income","catchwords-penalty","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/13205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/64"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=13205"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/13205\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=13205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=13205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=13205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}