{"id":28930,"date":"2022-07-30T12:26:10","date_gmt":"2022-07-30T06:56:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-karad-janata-sahakari-bank-ltd-2022-93-itr-79-sn-punetrib\/"},"modified":"2022-07-30T12:26:10","modified_gmt":"2022-07-30T06:56:10","slug":"ito-v-karad-janata-sahakari-bank-ltd-2022-93-itr-79-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-karad-janata-sahakari-bank-ltd-2022-93-itr-79-sn-punetrib\/","title":{"rendered":"ITO v. Karad Janata Sahakari Bank Ltd. (2022) 93 ITR 79 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Held that mere disallowance of excess claim for want of creation of requisite provision did not amount to furnishing inaccurate particulars of income, nor could it be said a false claim. There was no finding by the Assessing Officer in what manner the assessee had furnished inaccurate particulars of income.\u00a0 Order of CIT(A) is affirmed. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Co-Operative Bank Disallowance of claim-Levy of penalty is not valid. [S. 36(1)(viia)] <\/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-28930","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7wC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28930","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=28930"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28930\/revisions"}],"predecessor-version":[{"id":28931,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28930\/revisions\/28931"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}