{"id":37329,"date":"2023-09-06T22:45:59","date_gmt":"2023-09-06T17:15:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vibracoustic-india-pvt-ltd-v-add-cit-2022-95-itr-31-sndelhi-trib\/"},"modified":"2023-09-06T22:45:59","modified_gmt":"2023-09-06T17:15:59","slug":"vibracoustic-india-pvt-ltd-v-add-cit-2022-95-itr-31-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vibracoustic-india-pvt-ltd-v-add-cit-2022-95-itr-31-sndelhi-trib\/","title":{"rendered":"Vibracoustic India Pvt. Ltd. v. Add. CIT (2022) 95 ITR 31 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 the manner in which the Assessing Officer had issued notice under section\u00a0274\u00a0read with section\u00a0271(1)(c)\u00a0of the Act without specifying the limb under which the penalty proceedings had been initiated and proceeded with, proved that notice had been issued in a stereotyped manner without applying mind and could not be considered a valid notice sufficient to impose penalty under section\u00a0271(1)(c)\u00a0of the Act. The penalty levied by the Assessing Officer and affirmed by the Commissioner (Appeals) was to be cancelled.(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Notice issued without specifying limb-Levy of penalty 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-37329","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9I5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37329","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=37329"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37329\/revisions"}],"predecessor-version":[{"id":37330,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37329\/revisions\/37330"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}