{"id":25862,"date":"2022-03-22T18:06:23","date_gmt":"2022-03-22T12:36:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/d-s-patil-v-pcit-2021-89-itr-483-bang-trib\/"},"modified":"2022-03-22T18:06:23","modified_gmt":"2022-03-22T12:36:23","slug":"d-s-patil-v-pcit-2021-89-itr-483-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/d-s-patil-v-pcit-2021-89-itr-483-bang-trib\/","title":{"rendered":"D.S. Patil v. PCIT (2021) 89 ITR 483 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held, that the penalty under section\u00a0271AAB\u00a0of the Act, can be levied only in the hands of a person against whom the search was conducted. There was no search in the case of present assessee and the assessment in his case was framed under section 153C. Therefore, the very initiation of revision proceedings was not in accordance with law and it could not be sustained and the revision order passed by the Principal Commissioner was liable to be quashed. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty Not subjected to search-Penalty cannot be Levied-Revision of  order dropping penalty proceedings  was  quashed. [S. 132, 153C, 271AAB]  <\/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-25862","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6J8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25862","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=25862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25862\/revisions"}],"predecessor-version":[{"id":25863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25862\/revisions\/25863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}