{"id":34649,"date":"2023-05-07T10:57:37","date_gmt":"2023-05-07T05:27:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ajmer-vidyut-vitran-nigam-ltd-2023-452-itr-246-sc-editorial-pcit-v-ajmer-vidyut-vitran-nigam-ltd-ita-no-155-of-2019-dt-8-11-2021-rajhc-is-affirmed\/"},"modified":"2023-05-07T10:57:37","modified_gmt":"2023-05-07T05:27:37","slug":"pcit-v-ajmer-vidyut-vitran-nigam-ltd-2023-452-itr-246-sc-editorial-pcit-v-ajmer-vidyut-vitran-nigam-ltd-ita-no-155-of-2019-dt-8-11-2021-rajhc-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ajmer-vidyut-vitran-nigam-ltd-2023-452-itr-246-sc-editorial-pcit-v-ajmer-vidyut-vitran-nigam-ltd-ita-no-155-of-2019-dt-8-11-2021-rajhc-is-affirmed\/","title":{"rendered":"PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2023) 452 ITR 246 (SC) Editorial: PCIT v. Ajmer Vidyut Vitran Nigam Ltd (ITA No. 155 of 2019 dt 8-11-2021 (Raj)(HC) is affirmed."},"content":{"rendered":"<p>Held that where the Tribunal deleted the penalty levied on the assessee under section\u00a0271(1)(c)\u00a0of the\u00a0Income-Tax Act, 1961\u00a0on the ground that the quantum additions had been deleted by the Tribunal and the deletion upheld by the High Court, and the High Court dismissed the Department\u2019s appeal holding that no question of law arose. SLP of Revenue dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Addition was deleted-Cancellation of penalty is valid. [Art. 136] <\/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-34649","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-90R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34649","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=34649"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34649\/revisions"}],"predecessor-version":[{"id":34650,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34649\/revisions\/34650"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}