{"id":14844,"date":"2021-01-03T16:38:18","date_gmt":"2021-01-03T16:38:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanj-tyagi-v-dy-cit-2020-82-itr-44-sndelhi-trib\/"},"modified":"2021-04-15T14:15:01","modified_gmt":"2021-04-15T08:45:01","slug":"sanj-tyagi-v-dy-cit-2020-82-itr-44-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanj-tyagi-v-dy-cit-2020-82-itr-44-sndelhi-trib\/","title":{"rendered":"Sanjay Tyagi v. Dy. CIT (2020) 82 ITR 44 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 when the entire additions were deleted at appellate stage and the explanation of the\u00a0 assessee being bonafide , levy of penalty is held to be not valid . ( AY.2005-06 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(b) : Penalty &#8211; Failure to comply with notices &#8211; Entire<br \/>\n additions deleted at  appellate stage \u2014Bona fide  explanation-  Penalty not leviable. [ 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-14844","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14844","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=14844"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14844\/revisions"}],"predecessor-version":[{"id":16739,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14844\/revisions\/16739"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}