{"id":13824,"date":"2020-11-14T15:08:30","date_gmt":"2020-11-14T15:08:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/laxman-nainani-v-dy-cit-2020-80-itr-1-jaipur-trib\/"},"modified":"2022-04-06T18:40:29","modified_gmt":"2022-04-06T13:10:29","slug":"laxman-nainani-v-dy-cit-2020-80-itr-1-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/laxman-nainani-v-dy-cit-2020-80-itr-1-jaipur-trib\/","title":{"rendered":"Laxman Nainani v. Dy. CIT (2020) 80 ITR 1 \/ ( 2021 ) 210 TTJ 562 \/ 204 DTR 97  (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that while issuing the notice under section\u00a0271(1)(c)\u00a0, the specific charge in terms of concealment of particulars of income or furnishing of inaccurate particulars of income was not ascertainable. Even while passing the penalty order, the Assessing Officer had not given a clear and specific finding how it was a case of concealment of income as well as furnishing of inaccurate particulars of income. Once the return filed under section\u00a0153A\u00a0had been accepted by the Assessing Officer, it could not be a case of furnishing inaccurate particulars of income. It may be a case of concealment of income where the income had been found basis search proceedings conducted at the premises of the assessee. <em>(<\/em>AY.2008-09 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Not specifying  a specific charge \u2013 Levy of penalty is not valid .[ S.69B]<\/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-13824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3AY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13824","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=13824"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13824\/revisions"}],"predecessor-version":[{"id":26335,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13824\/revisions\/26335"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}