{"id":26428,"date":"2022-04-14T18:54:14","date_gmt":"2022-04-14T13:24:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shreedhar-associates-2022-440-itr-547-guj-hc\/"},"modified":"2022-04-14T18:54:14","modified_gmt":"2022-04-14T13:24:14","slug":"pcit-v-shreedhar-associates-2022-440-itr-547-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shreedhar-associates-2022-440-itr-547-guj-hc\/","title":{"rendered":"PCIT v. Shreedhar Associates (2022) 440 ITR 547 (Guj) ( HC)"},"content":{"rendered":"<p>Where pursuant to survey proceedings, the assessee had voluntarily offered certain income to tax, the same would not be liable to penalty. These facts are different from a case where income is offered in a revised return of income after the addition is discovered by the Assessing Officer.\u00a0 ( AY. 2013-14 )\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013On money \u2013 Survey &#8211; Income voluntarily offered-  Deletion of penalty is held to be justified [ S. 131(IA), 133A]   <\/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-26428","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Sg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26428","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=26428"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26428\/revisions"}],"predecessor-version":[{"id":26429,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26428\/revisions\/26429"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}