{"id":12764,"date":"2020-10-07T11:46:34","date_gmt":"2020-10-07T11:46:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/system-india-castings-v-pcit-2020-425-itr-158-chhattisgarhhc\/"},"modified":"2020-10-07T11:46:34","modified_gmt":"2020-10-07T11:46:34","slug":"system-india-castings-v-pcit-2020-425-itr-158-chhattisgarhhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/system-india-castings-v-pcit-2020-425-itr-158-chhattisgarhhc\/","title":{"rendered":"System India Castings. v. PCIT (2020) 425 ITR 158 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>Court held that the act of concealment of income is the main constituent for the charge under S.\u00a0276C\u00a0and\u00a0277\u00a0of the\u00a0 Act, , once the Commissioner (Appeals) concluded that there was no concealment of income on the part of the assessee, the very foundation of the charge would not survive.( AY.1990-91)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276C : Offences and prosecutions &#8211; Wilful attempt to evade tax \u2013 Penalty deleted \u2013 Launching of prosecution is held to be not valid [ S.277 ]<\/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":[21],"tags":[],"class_list":["post-12764","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3jS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12764","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=12764"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12764\/revisions"}],"predecessor-version":[{"id":12765,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12764\/revisions\/12765"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}