{"id":27904,"date":"2022-06-26T23:02:14","date_gmt":"2022-06-26T17:32:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/my-guest-house-accommodations-pvt-ltd-v-dy-cit-2021-91-itr-45-sn-delhitrib\/"},"modified":"2022-06-26T23:02:14","modified_gmt":"2022-06-26T17:32:14","slug":"my-guest-house-accommodations-pvt-ltd-v-dy-cit-2021-91-itr-45-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/my-guest-house-accommodations-pvt-ltd-v-dy-cit-2021-91-itr-45-sn-delhitrib\/","title":{"rendered":"My Guest House Accommodations Pvt. Ltd. v Dy. CIT (2021) 91 ITR 45 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the Assessing Officer had failed to make out a case of furnishing of inaccurate particulars of income by the assessee so as to levy penalty. The penalty levied by the Assessing Officer and sustained by the Commissioner (Appeals) was liable to be deleted.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Ad hoc disallowance-Penalty is not sustainable. <\/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-27904","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7g4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27904","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=27904"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27904\/revisions"}],"predecessor-version":[{"id":27905,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27904\/revisions\/27905"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}