{"id":20995,"date":"2021-08-05T18:40:45","date_gmt":"2021-08-05T13:10:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-anurag-dalmia-2021-87-itr-51-sn-delhitrib-2\/"},"modified":"2021-08-05T18:40:45","modified_gmt":"2021-08-05T13:10:45","slug":"dy-cit-v-anurag-dalmia-2021-87-itr-51-sn-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-anurag-dalmia-2021-87-itr-51-sn-delhitrib-2\/","title":{"rendered":"Dy.CIT v. Anurag Dalmia (2021) 87 ITR 51 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Penalty proceedings for concealment of particulars of income or filing inaccurate particulars of such income were also initiated and penalty under section 271(1)(c). The Commissioner (Appeals) deleted the penalty.<\/p>\n<p>Tribunal confirmed the view of the CIT(A) and deleted the penalty. (AY 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Addition on basis of which penalty levied deleted. <\/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-20995","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5sD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20995","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=20995"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20995\/revisions"}],"predecessor-version":[{"id":20996,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20995\/revisions\/20996"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}