{"id":20548,"date":"2021-07-22T12:02:33","date_gmt":"2021-07-22T06:32:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sss-projects-ltd-v-dy-cit-2021-432-itr-201-karn-hc\/"},"modified":"2021-07-22T12:02:33","modified_gmt":"2021-07-22T06:32:33","slug":"sss-projects-ltd-v-dy-cit-2021-432-itr-201-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sss-projects-ltd-v-dy-cit-2021-432-itr-201-karn-hc\/","title":{"rendered":"SSS Projects Ltd. v. Dy.CIT (2021) 432 ITR 201 (Karn.)(HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held the assessee had committed a default in respect of the assessment year 2007-08 and did not pay the tax on account of financial hardship. However, the authorities under the Act had taken into account the facts in respect of the assessment year 2007-08 and had held the assessee to be in default in respect of the assessment year 2008-09 and had levied the penalty under section\u00a0221\u00a0of the Act in respect of the assessment year 2008-09. The mistake could not be condoned under section\u00a0292B\u00a0of the Act under which only clerical error or accidental omissions can be protected. The order of penalty was not valid<em>. <\/em>(AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 221 : Collection and recovery-Penalty-Tax in default-Mistake in specifying Assessment year for which penalty was levied-Not curable defects-Levy of penalty s held to be bad in law. [S. 292B] <\/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-20548","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5lq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20548","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=20548"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20548\/revisions"}],"predecessor-version":[{"id":20549,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20548\/revisions\/20549"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}