{"id":11064,"date":"2020-04-02T07:41:00","date_gmt":"2020-04-02T07:41:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/harshvardhan-v-dy-cit-2020-77-itr-81-sn-bang-trib\/"},"modified":"2021-06-26T12:43:05","modified_gmt":"2021-06-26T07:13:05","slug":"harshvardhan-v-dy-cit-2020-77-itr-81-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harshvardhan-v-dy-cit-2020-77-itr-81-sn-bang-trib\/","title":{"rendered":"Harshvardhan v. Dy. CIT (2020) 77 ITR 81 (SN)\/ 195 DTR 145\/ 206 TTJ 894  (Bang.)(Trib.)"},"content":{"rendered":"<p>Assessee\u00a0 in statement admits undisclosed income and specifies manner in which such income derived. Accordingly amount disclosed cannot be assessed as\u00a0 undisclosed income and levy of penalty is not justified.\u00a0 <em>(<\/em>AY.2009-10 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAB : Penalty-Search initiated on or after Ist day of July  2012-In statement admits undisclosed income and specifies manner in which such income derived-No undisclosed income-Penalty not leviable. [S. 132(4)]<\/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-11064","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Ss","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11064","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=11064"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11064\/revisions"}],"predecessor-version":[{"id":19651,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11064\/revisions\/19651"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}