{"id":23691,"date":"2022-01-09T10:46:46","date_gmt":"2022-01-09T05:16:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-silemankhan-and-mahaboobkhan-2021-437-itr-260-282-taxman-403-aphc\/"},"modified":"2022-01-20T15:58:42","modified_gmt":"2022-01-20T10:28:42","slug":"pcit-v-silemankhan-and-mahaboobkhan-2021-437-itr-260-282-taxman-403-aphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-silemankhan-and-mahaboobkhan-2021-437-itr-260-282-taxman-403-aphc\/","title":{"rendered":"PCIT v. Silemankhan and Mahaboobkhan (2021) 437 ITR 260 \/ 282 Taxman 403 \/ 206 DTR 469\/ 323 CTR 112(AP)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that\u00a0 no penalty under section\u00a0271AAB\u00a0could be imposed when search was not conducted. No substantial question of law. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAB : Penalty-Search initiated on or after Ist day of July  2012-Search not conducted, penalty cannot be levied. [S. 132(4), 133A, 153C, 260A] <\/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-23691","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6a7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23691","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=23691"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23691\/revisions"}],"predecessor-version":[{"id":24160,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23691\/revisions\/24160"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}