{"id":3621,"date":"2019-01-09T13:23:29","date_gmt":"2019-01-09T13:23:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bank-of-ceylon-v-dcit-2018-65-itr-83-sn-chennnai-trib\/"},"modified":"2019-01-09T13:23:29","modified_gmt":"2019-01-09T13:23:29","slug":"bank-of-ceylon-v-dcit-2018-65-itr-83-sn-chennnai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-ceylon-v-dcit-2018-65-itr-83-sn-chennnai-trib\/","title":{"rendered":"Bank of Ceylon.  v. DCIT  (2018) 65 ITR  83 (SN) (Chennnai ) (Trib)"},"content":{"rendered":"<p>Allowing the assessee the Tribunal held that ; the word used in the notice for linking the two portions was \u201cor\u201d and not \u201cand\u201d. An assessee has every right to know which default he had to explain. If it was both it was necessary to mention so in the notice. Without knowing what was the default for which he was being charged, an assessee cannot give an explanation. Accordingly the notice issued under S\u00a0274\u00a0read with S.\u00a0271\u00a0was \u00a0held to be\u00a0 not valid. ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Inaccurate particulars \u2013 Show cause should mention specific charge &#8211; Word used in notice \u201cor\u201d and not \u201cand\u201d \u2014 Levy of penalty is held to be not valid [S.274 ]<\/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-3621","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Wp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3621","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=3621"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3621\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}