{"id":11555,"date":"2020-05-18T02:00:07","date_gmt":"2020-05-18T02:00:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/s-p-foundations-p-ltd-v-acit-2020-186-dtr-122-chennai-trib-2\/"},"modified":"2020-05-29T14:00:13","modified_gmt":"2020-05-29T14:00:13","slug":"s-p-foundations-p-ltd-v-acit-2020-186-dtr-122-chennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-p-foundations-p-ltd-v-acit-2020-186-dtr-122-chennai-trib-2\/","title":{"rendered":"S &#038; P Foundations (P) Ltd. v. ACIT (2020) 186 DTR 122 \/ 203 TTJ 650(Chennai) (Trib.)"},"content":{"rendered":"<p>Previous year ended before date of search and the date\u00a0 of filing pf return of income u\/s 139(1) had also been expired, penalty cannot be levied\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty-Search initiated on or after 1st June, 2007\u2013Previous year ended before date of search and the date  of filing pf return of income u\/s. 139(1) had also been expired\u2013Penalty cannot be levied. [S. 139(1)]<\/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-11555","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-30n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11555","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=11555"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11555\/revisions"}],"predecessor-version":[{"id":11655,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11555\/revisions\/11655"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}