{"id":1432,"date":"2018-06-23T02:17:18","date_gmt":"2018-06-23T02:17:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-balwinder-singh-bhunder-2018-404-itr-448-ph-hc\/"},"modified":"2018-06-23T02:17:18","modified_gmt":"2018-06-23T02:17:18","slug":"pcit-v-balwinder-singh-bhunder-2018-404-itr-448-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-balwinder-singh-bhunder-2018-404-itr-448-ph-hc\/","title":{"rendered":"PCIT  v. Balwinder Singh Bhunder. (2018) 404 ITR 448 (P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0when the quantum proceeding\u00a0 was decided in favour of the assessee, Penalty cannot be imposed .( AY.2007 -08)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment -Capital gains- Quantum proceeding  was decided in favour of the assessee- Penalty cannot be imposed [ S.45 ]<\/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-1432","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-n6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1432","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=1432"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1432\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}