{"id":37303,"date":"2023-09-06T22:39:10","date_gmt":"2023-09-06T17:09:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lear-automotive-india-pvt-ltd-v-acit-2022100-itr-3-sn-pune-trib\/"},"modified":"2023-09-06T22:39:10","modified_gmt":"2023-09-06T17:09:10","slug":"lear-automotive-india-pvt-ltd-v-acit-2022100-itr-3-sn-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lear-automotive-india-pvt-ltd-v-acit-2022100-itr-3-sn-pune-trib\/","title":{"rendered":"Lear Automotive India Pvt. Ltd. v. ACIT (2022)100 ITR 3 (SN) (Pune) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 neither Assessment order nor penalty notice specifying whether proceedings initiated for concealment of\u00a0 income or\u00a0 filing inaccurate particulars of\u00a0 income. Penalty is\u00a0 not valid. <em>(<\/em>AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Neither Assessment order nor penalty notice specifying whether proceedings initiated for concealment of  income or  filing inaccurate particulars of  income-Penalty is  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":[21],"tags":[],"class_list":["post-37303","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9HF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37303","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=37303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37303\/revisions"}],"predecessor-version":[{"id":37304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37303\/revisions\/37304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}