{"id":25634,"date":"2022-03-17T13:23:28","date_gmt":"2022-03-17T07:53:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-aluvind-architectural-pvt-ltd-2021-88-itr-421-mum-trib\/"},"modified":"2022-03-17T13:23:28","modified_gmt":"2022-03-17T07:53:28","slug":"dy-cit-v-aluvind-architectural-pvt-ltd-2021-88-itr-421-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-aluvind-architectural-pvt-ltd-2021-88-itr-421-mum-trib\/","title":{"rendered":"Dy. CIT v. Aluvind Architectural Pvt. Ltd. (2021) 88 ITR 421 (Mum.) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0 penalty and quantum assessment proceedings are distinct and separate. The exception provided in para 10(e) of the circular is applicable only for the quantum proceedings and cannot be made applicable for penalty proceedings. Therefore, in the light of Circular No. 17 of 2019 (2019) 426 ITR 106 (St)<strong>, <\/strong>\u00a0\u00a0the appeal of the Revenue was not maintainable. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 : Appellate Tribunal-Monetary limits-Penalty-Exception provided in para 10(e) of  Circular No. 17 of  2019  (2019) 426 ITR 106 (St), applicable only for quantum proceedings and cannot be applicable for penalty proceedings &#8211; Appeal is  not maintainable. [S. 254(1), 271(1)(c)] <\/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-25634","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Fs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25634","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=25634"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25634\/revisions"}],"predecessor-version":[{"id":25635,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25634\/revisions\/25635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}