{"id":25513,"date":"2022-03-12T16:49:25","date_gmt":"2022-03-12T11:19:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shiv-bhagwan-gupta-v-acit-2021-87-itr-93-211-ttj-111-200-dtr-65-smc-pat-trib\/"},"modified":"2022-03-12T16:49:25","modified_gmt":"2022-03-12T11:19:25","slug":"shiv-bhagwan-gupta-v-acit-2021-87-itr-93-211-ttj-111-200-dtr-65-smc-pat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shiv-bhagwan-gupta-v-acit-2021-87-itr-93-211-ttj-111-200-dtr-65-smc-pat-trib\/","title":{"rendered":"Shiv Bhagwan Gupta v. ACIT (2021) 87 ITR 93 \/ 211 TTJ 111 \/ 200 DTR 65 (SMC) (Pat.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that possession of undisclosed jewellery is not undisclosed income. Penalty not leviable. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAB : Penalty-Search initiated on or after Ist day of July  2012-Undisclosed income-Possession of undisclosed jewellery not undisclosed income-Penalty not leviable. [S. 132] <\/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-25513","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Dv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25513","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=25513"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25513\/revisions"}],"predecessor-version":[{"id":25514,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25513\/revisions\/25514"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}