{"id":1327,"date":"2018-06-13T12:22:58","date_gmt":"2018-06-13T12:22:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-beena-kedia-delhi-trib\/"},"modified":"2018-06-13T12:22:58","modified_gmt":"2018-06-13T12:22:58","slug":"acit-v-beena-kedia-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-beena-kedia-delhi-trib\/","title":{"rendered":"ACIT v. Beena Kedia ( Delhi) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , When no\u00a0specific query\u00a0 to substantiate the manner of earning undisclosed income was put forward to the assessee by the authorised officer levy of penalty was held to be not valid when the taxes were paid on the amount surrendered ( AY.2010-11 \u00a0) ( ITA No 4807\/4808 \/Del\/ 2015 dt. 28 -02 2018)\u00a0<\/p>\n<p><strong><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/1519813532-4807%20&amp;%204808%20of%202015%20-%20RKP%20+%20BAP%20-%20Raj%20Kumar%20Kedia.pdf\">[Click here to download PDF file]<\/a>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty &#8211; Search initiated on or after 1st June, 2007 \u2013When no  specific query  to substantiate the manner of earning undisclosed income was put forward to the assessee by the authorised officer levy of penalty was held to be not valid when the taxes were paid on the amount surrendered [ 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-1327","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-lp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1327","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=1327"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1327\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}