{"id":3433,"date":"2018-12-27T12:13:09","date_gmt":"2018-12-27T12:13:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-velji-rupshi-faria-2018-172-itd-445-mum-trib\/"},"modified":"2019-02-26T12:04:38","modified_gmt":"2019-02-26T12:04:38","slug":"dcit-v-velji-rupshi-faria-2018-172-itd-445-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-velji-rupshi-faria-2018-172-itd-445-mum-trib\/","title":{"rendered":"DCIT  v.  Velji Rupshi Faria. (2018) 172 ITD 445\/ 172 DTR 137 \/ 196 TTJ 812(Mum.)(Trib.)"},"content":{"rendered":"<p>Return was filed in pursuance of notice u\/s. 153C. Considering the various incriminating material the AO made the additions and also initiated proceedings for imposition of penalty under S 271AAA of the Act .Dismissing the appeal of the \u00a0Whether since no search and seizure operation under section 132(1) was carried out in assessee&#8217;s case, initiation of penalty proceeding under section 271AAA by Assessing Officer was \u00a0held to be invalid. \u00a0(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty &#8211; Search initiated on or after 1st June, 2007 \u2013 As there was search proceedings against the assesee initiation and  levy of penalty is held to be in valid. [S. 132, 153C]<\/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":[1],"tags":[],"class_list":["post-3433","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Tn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3433","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=3433"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3433\/revisions"}],"predecessor-version":[{"id":4104,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3433\/revisions\/4104"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}