{"id":33890,"date":"2023-04-18T11:29:16","date_gmt":"2023-04-18T05:59:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/desmond-savio-theodore-fernandes-v-ito-2022-195-itd-352-217-ttj-84-uo-mum-trib\/"},"modified":"2023-04-18T11:29:16","modified_gmt":"2023-04-18T05:59:16","slug":"desmond-savio-theodore-fernandes-v-ito-2022-195-itd-352-217-ttj-84-uo-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/desmond-savio-theodore-fernandes-v-ito-2022-195-itd-352-217-ttj-84-uo-mum-trib\/","title":{"rendered":"Desmond Savio Theodore Fernandes v. ITO (2022) 195 ITD 352 \/ 217 TTJ 84 (UO) (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that order imposing penalty under section 270A was passed by Assessing Officer, same would be appealable before Commissioner (Appeals) and not before Tribunal. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Penalty under section 270A-Appealable before CIT(A) and Not before  Appellate Tribunal.[S.246A(1)(q), 253 (1)(a),275] <\/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-33890","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8OC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33890","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=33890"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33890\/revisions"}],"predecessor-version":[{"id":33891,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33890\/revisions\/33891"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}