{"id":1830,"date":"2018-07-23T09:32:22","date_gmt":"2018-07-23T09:32:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/paramjit-singh-v-ito-2018-65-itr-244-amritsar-trib\/"},"modified":"2018-07-23T09:32:22","modified_gmt":"2018-07-23T09:32:22","slug":"paramjit-singh-v-ito-2018-65-itr-244-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paramjit-singh-v-ito-2018-65-itr-244-amritsar-trib\/","title":{"rendered":"Paramjit Singh  v. ITO  (2018) 65 ITR  244 (Amritsar) (Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee had already got relief on the merits. Therefore it would be futile exercise to adjudicate the grounds \u00a0accordingly the penalty was deleted . ( AY.2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271(1) (c ):Penalty \u2014 Concealment- Quantum  appeal the relief was allowed -Levy of penalty was 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":[1],"tags":[],"class_list":["post-1830","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-tw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1830","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=1830"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1830\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}