{"id":37317,"date":"2023-09-06T22:42:13","date_gmt":"2023-09-06T17:12:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-scooters-india-ltd-2022-96-itr-460-lucknow-trib\/"},"modified":"2023-09-06T22:42:13","modified_gmt":"2023-09-06T17:12:13","slug":"dy-cit-v-scooters-india-ltd-2022-96-itr-460-lucknow-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-scooters-india-ltd-2022-96-itr-460-lucknow-trib\/","title":{"rendered":"Dy. CIT v. Scooters India Ltd. (2022) 96 ITR 460 (Lucknow) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the charge was not specific for which penalty was levied under section\u00a0271(1)(c)\u00a0of the Act. The notice specified both charges, i.e., concealment of income and furnishing of inaccurate particulars of income and did not specify the charge for which action had been taken against the assessee. The non-specific nature of the notice indicated non-application of mind by the Assessing Officer. Therefore, there was no infirmity in the order of the Commissioner (Appeals) deleting the addition. (AY.\u00a0 2002-03 to 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Notice not specifying the charge for which  penalty was being levied-Levy of penalty is not justified.  <\/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-37317","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9HT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37317","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=37317"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37317\/revisions"}],"predecessor-version":[{"id":37318,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37317\/revisions\/37318"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}