{"id":11066,"date":"2020-04-02T07:41:23","date_gmt":"2020-04-02T07:41:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/harshvardhan-v-dy-cit-202077-itr-81-sn-bang-trib-2\/"},"modified":"2021-06-26T12:41:50","modified_gmt":"2021-06-26T07:11:50","slug":"harshvardhan-v-dy-cit-202077-itr-81-sn-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harshvardhan-v-dy-cit-202077-itr-81-sn-bang-trib-2\/","title":{"rendered":"Harshvardhan v. Dy. CIT (2020)77 ITR 81 (SN) \/ 195 DTR 145\/ 206 TTJ 894 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held, that since no format of books of account were prescribed under the Rules for civil contracts, penalty under S. \u00a0271A\u00a0was not justified. When no penalty under S. \u00a0271A\u00a0was leviable, penalty under S. \u00a0271B\u00a0also could not be levied for non-audit as prescribed under S. \u00a044AB of the Act. \u00a0<em>(<\/em>AY.2009-10 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B : Penalty-Failure to get accounts audited\u2013Civil contractor\u2013 Failure to keep  and maintain books of account-No prescribed format for maintenance of books of account-Levy of penalty is not justified  either u\/s 271A or u\/s 271B of the Act.  [S. 44AB, 271A]<\/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-11066","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Su","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11066","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=11066"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11066\/revisions"}],"predecessor-version":[{"id":19650,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11066\/revisions\/19650"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}