{"id":15040,"date":"2021-01-22T12:02:59","date_gmt":"2021-01-22T12:02:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/akhil-meditech-pvt-ltd-v-cit-2020-83-itr-68-sn-delhitrib\/"},"modified":"2021-01-22T12:02:59","modified_gmt":"2021-01-22T12:02:59","slug":"akhil-meditech-pvt-ltd-v-cit-2020-83-itr-68-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akhil-meditech-pvt-ltd-v-cit-2020-83-itr-68-sn-delhitrib\/","title":{"rendered":"Akhil Meditech Pvt. Ltd. v. CIT (2020) 83 ITR 68 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0\u00a0 the \u00a0show-cause notices issued by the Assessing Officer did not specify under which limb of section\u00a0271(1)(c)\u00a0of the Act the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing inaccurate particulars of income. Therefore, since the issue of notice itself was bad in law, the entire penalty proceedings were vitiated and the penalty proceedings were liable to be quashed. (AY.2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Failure to specify the specific charge  in the show cause notice -Penalty levied was quashed. <\/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-15040","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3UA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15040","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=15040"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15040\/revisions"}],"predecessor-version":[{"id":15041,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15040\/revisions\/15041"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}