{"id":15056,"date":"2021-01-22T12:05:35","date_gmt":"2021-01-22T12:05:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/procter-and-gamble-hygiene-and-health-care-ltd-v-dy-cit-2020-83-itr-9-sn-mum-trib\/"},"modified":"2021-01-22T12:05:35","modified_gmt":"2021-01-22T12:05:35","slug":"procter-and-gamble-hygiene-and-health-care-ltd-v-dy-cit-2020-83-itr-9-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/procter-and-gamble-hygiene-and-health-care-ltd-v-dy-cit-2020-83-itr-9-sn-mum-trib\/","title":{"rendered":"Procter and Gamble Hygiene And Health Care Ltd. v Dy. CIT (2020) 83 ITR 9 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that for imposing penalty the Department must first mention the document and information, which was required to be furnished but was not furnished by the assessee within the specified time. The documentation or information should be that specified in rule\u00a010D\u00a0of the\u00a0Income-tax Rules, 1962, which has been formulated in terms of section\u00a092D(1). The assessee had sufficiently complied with the requirement of rule\u00a010D(i)\u00a0and moreover the Assessing Officer had not raised any specific issue as to which specific documents were not produced under section\u00a092D(3)\u00a0. Thus the assessee has furnished all the information called for by the Assessing Officer and unless and until a specific defect was pointed out in the submission of documents, penalty under section\u00a0271G\u00a0could not be levied. (AY.2012-13 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271G : Penalty-Documents-International transaction-Transfer pricing-Department must mention document and information required to be furnished but not furnished by assessee within specified time-Levy of penalty is held to be not valid. <\/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-15056","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3UQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15056","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=15056"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15056\/revisions"}],"predecessor-version":[{"id":15057,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15056\/revisions\/15057"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}