{"id":14842,"date":"2021-01-03T16:36:16","date_gmt":"2021-01-03T16:36:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manu-rai-smt-v-dy-cit-202082-itr-22-snindore-trib-manish-rai-v-dy-cit-202082-itr-22-snindore-trib-meena-devi-rai-smt-v-dy-cit-202082-itr-22-snindore-trib\/"},"modified":"2021-01-03T16:36:16","modified_gmt":"2021-01-03T16:36:16","slug":"manu-rai-smt-v-dy-cit-202082-itr-22-snindore-trib-manish-rai-v-dy-cit-202082-itr-22-snindore-trib-meena-devi-rai-smt-v-dy-cit-202082-itr-22-snindore-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manu-rai-smt-v-dy-cit-202082-itr-22-snindore-trib-manish-rai-v-dy-cit-202082-itr-22-snindore-trib-meena-devi-rai-smt-v-dy-cit-202082-itr-22-snindore-trib\/","title":{"rendered":"Manu Rai (Smt.) v. Dy. CIT (2020)82 ITR 22 (SN)(Indore) (Trib) Manish Rai v. Dy. CIT (2020)82 ITR 22 (SN)(Indore) (Trib) Meena Devi Rai (Smt.) v. Dy. CIT (2020)82 ITR 22 (SN)(Indore) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 having failed\u00a0 to appear on the initial date of\u00a0 hearing,\u00a0 subsequently complied with the notice issued under S. 142(1)\u00a0 on subsequent dates. Based on the Compliances the assessments were completed . None of\u00a0 these assessments were ex- parte.\u00a0 Accordingly the penalty levied was deleted .( AY.2010-11 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(b) : Penalty &#8211; Failure to comply with notices -Co-operating in assessment proceedings Attending-  None of  assessment orders  ex -parte- Levy of penalty is held to be not valid .[ S.142(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":[21],"tags":[],"class_list":["post-14842","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ro","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14842","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=14842"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14842\/revisions"}],"predecessor-version":[{"id":14843,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14842\/revisions\/14843"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}