{"id":37289,"date":"2023-09-06T22:36:09","date_gmt":"2023-09-06T17:06:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-thane-district-central-co-operative-bank-ltd-202298-itr-316-mum-trib-tejpal-singh-bhatia-v-ito-2022-98-itr-71-lucknowtrib\/"},"modified":"2023-09-06T22:36:09","modified_gmt":"2023-09-06T17:06:09","slug":"dy-cit-v-thane-district-central-co-operative-bank-ltd-202298-itr-316-mum-trib-tejpal-singh-bhatia-v-ito-2022-98-itr-71-lucknowtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-thane-district-central-co-operative-bank-ltd-202298-itr-316-mum-trib-tejpal-singh-bhatia-v-ito-2022-98-itr-71-lucknowtrib\/","title":{"rendered":"Dy. CIT v. Thane District Central Co-Operative Bank Ltd. (2022)98 ITR 316 (Mum) (Trib) Tejpal Singh Bhatia v.ITO (2022) 98 ITR 71 (Lucknow)(Trib)"},"content":{"rendered":"<p>The Assessing Officer had issued a generic show-cause notice in a printed form without mentioning the specific charge by striking off the inapplicable words. Thus, the show-cause notice issued under section\u00a0274\u00a0read with section\u00a0271(1)(c)\u00a0was a vague and omnibus notice. Hence, the penalty order passed under section\u00a0271(1)(c)\u00a0of the Act was to be declared as invalid. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Show cause notice-Not specifying the charge-Notice without striking off inapplicable words-Notice not valid-Penalty order was quashed.  [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":[21],"tags":[],"class_list":["post-37289","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Hr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37289","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=37289"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37289\/revisions"}],"predecessor-version":[{"id":37290,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37289\/revisions\/37290"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}