{"id":14846,"date":"2021-01-03T16:41:15","date_gmt":"2021-01-03T16:41:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arvind-kumar-arora-v-ito-202082-itr-28-sn-delhi-trib\/"},"modified":"2021-01-03T16:41:15","modified_gmt":"2021-01-03T16:41:15","slug":"arvind-kumar-arora-v-ito-202082-itr-28-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arvind-kumar-arora-v-ito-202082-itr-28-sn-delhi-trib\/","title":{"rendered":"Arvind Kumar Arora v. ITO (2020)82 ITR 28 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 the Assessing Officer had\u00a0 not raised any specific charge against the Assessee. The assessment order did not record a specific charge whether the assessee had concealed income or had furnished inaccurate particulars of\u00a0 income. The notice issued under S.274\u00a0was also silent on this issue, and the Assessing Officer had levied the penalty on concealment of income without confronting the assessee with any specific charge. The addition made on estimate basis. \u00a0\u00a0Levy of penalty is held to be not justified .PCIT v. Sahara India Life Insurance Co Ltd. (ITA. No. 475 of\u00a0 2019 dt. 2.8 . 2019 (Delhi) relied . ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 No specific charge recorded &#8211;  addition on estimate basis \u2013  Appeal not filed against quantum addition &#8211;  Levy of penalty is not justified .    [ S.274 ]<\/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-14846","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14846","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=14846"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14846\/revisions"}],"predecessor-version":[{"id":14847,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14846\/revisions\/14847"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}