{"id":25511,"date":"2022-03-12T16:49:07","date_gmt":"2022-03-12T11:19:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/glory-lifesciences-pvt-ltd-v-acit-2021-87-itr-48-sn-delhi-trib-singh-consultancy-pvt-ltd-v-ito-2021-87-itr-60-sn-delhitrib\/"},"modified":"2022-03-17T11:50:15","modified_gmt":"2022-03-17T06:20:15","slug":"glory-lifesciences-pvt-ltd-v-acit-2021-87-itr-48-sn-delhi-trib-singh-consultancy-pvt-ltd-v-ito-2021-87-itr-60-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/glory-lifesciences-pvt-ltd-v-acit-2021-87-itr-48-sn-delhi-trib-singh-consultancy-pvt-ltd-v-ito-2021-87-itr-60-sn-delhitrib\/","title":{"rendered":"Glory Lifesciences Pvt. Ltd. v. ACIT (2021) 87 ITR 48 (SN) (Delhi) (Trib.) Singh Consultancy Pvt. Ltd. v. ITO (2021) 87 ITR 60 (SN) (Delhi)(Trib.)\/Opinder Singh Marwah v. ACIT (2021) 89 ITR 431 (Delhi) (Trib) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 the Assessing Officer had not mentioned under which limb of section\u00a0271(1)(c)\u00a0of the Act penalty was to be levied against the assessee. According to section\u00a0274\u00a0of the Act, no order imposing a penalty shall be passed unless the assessee has been heard or has been given a reasonable opportunity of being heard. The Assessing Officer had issued invalid and defective notices under section\u00a0271(1)(c)\u00a0of the Act read with section\u00a0274\u00a0of the Act and the entire penalty proceedings were vitiated and liable to be quashed.(AY. 2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Not specifying the limb of section-Penalty proceedings is not sustainable. [S. 274]  <\/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-25511","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Dt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25511","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=25511"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25511\/revisions"}],"predecessor-version":[{"id":25552,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25511\/revisions\/25552"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}