{"id":29716,"date":"2022-09-09T14:55:00","date_gmt":"2022-09-09T09:25:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shoreline-hotel-pvt-ltd-v-dy-cit-2022-94-itr-18-sn-mum-trib\/"},"modified":"2022-09-09T14:55:00","modified_gmt":"2022-09-09T09:25:00","slug":"shoreline-hotel-pvt-ltd-v-dy-cit-2022-94-itr-18-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shoreline-hotel-pvt-ltd-v-dy-cit-2022-94-itr-18-sn-mum-trib\/","title":{"rendered":"Shoreline Hotel Pvt. Ltd. v. Dy.CIT (2022) 94 ITR 18 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Held, that the notice was an omnibus show-cause notice as it did not strike off or delete the inapplicable portion. Such a generic notice betrayed a non-application of mind. Therefore, the penalty levied pursuant to such a notice was not legally sustainable in law. (AY. 2009-10 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Relevant limb specifying charge not struck off-Penalty not leviable. <\/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-29716","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Ji","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29716","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=29716"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29716\/revisions"}],"predecessor-version":[{"id":29717,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29716\/revisions\/29717"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}