{"id":1773,"date":"2018-07-15T09:10:10","date_gmt":"2018-07-15T09:10:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dayaram-khandelwal-v-cit-2018-165-dtr-425-302-ctr-441-mp-hc\/"},"modified":"2018-07-29T15:35:14","modified_gmt":"2018-07-29T15:35:14","slug":"dayaram-khandelwal-v-cit-2018-165-dtr-425-302-ctr-441-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dayaram-khandelwal-v-cit-2018-165-dtr-425-302-ctr-441-mp-hc\/","title":{"rendered":"Dayaram Khandelwal v.  CIT (2018)405 ITR 569\/ 165 DTR 425\/302 CTR 441 (MP) (HC)"},"content":{"rendered":"<p class=\"bodytext20\"><em>Dismissing the petition the Court held that , the assessee has failed to produce \u00a0<\/em>any\u00a0e<em>vidence \/ document to show that it was called genuine hardship financially or in any manner<\/em><em>was not furnished .Accordingly the\u00a0 rejection of waiver application was held to be justified <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 273A : Penalty \u2013 Commissioner &#8211; Power to reduce or waive -Suspicious Long term capital gains- Levy of penalty is held to be justified. Failure to produce any  evidence \/ document to show that it was called genuine hardship financially or in any manner was not furnished \u2013 Rejection of waiver application was held to be justified [ S.10(38), 45 , 271(1)(c)]<\/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":[1],"tags":[],"class_list":["post-1773","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1773","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=1773"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1773\/revisions"}],"predecessor-version":[{"id":1881,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1773\/revisions\/1881"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}