{"id":22727,"date":"2021-11-17T16:44:57","date_gmt":"2021-11-17T11:14:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-t-jayachandran-2021-436-itr-269-mad-hc\/"},"modified":"2022-02-10T11:52:25","modified_gmt":"2022-02-10T06:22:25","slug":"cit-v-t-jayachandran-2021-436-itr-269-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-t-jayachandran-2021-436-itr-269-mad-hc\/","title":{"rendered":"CIT v. T. Jayachandran (2021) 436 ITR 269\/ 283 Taxman 435 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that the observations of Supreme Court in Department\u2019s Special Leave Petition that sum in question not income of\u00a0 assessee. Tribunal was right in upholding order of\u00a0 Commissioner (Appeals) deleting Penalty. (AY. 1991-92, 1992-93, 1993-94)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars of  income-Deletion of penalty is held to be justified. <\/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-22727","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Uz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22727","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=22727"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22727\/revisions"}],"predecessor-version":[{"id":24841,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22727\/revisions\/24841"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}