{"id":37343,"date":"2023-09-06T22:50:19","date_gmt":"2023-09-06T17:20:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jila-sahakari-kendriya-benk-maryadit-v-ito-2022-219-ttj-17-uo-99-itr-156-raipurtrib\/"},"modified":"2023-09-06T22:50:19","modified_gmt":"2023-09-06T17:20:19","slug":"jila-sahakari-kendriya-benk-maryadit-v-ito-2022-219-ttj-17-uo-99-itr-156-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jila-sahakari-kendriya-benk-maryadit-v-ito-2022-219-ttj-17-uo-99-itr-156-raipurtrib\/","title":{"rendered":"Jila Sahakari Kendriya Benk Maryadit v. ITO (2022) 219 TTJ 17 (UO)\/ 99 ITR 156 (Raipur)(Trib)"},"content":{"rendered":"<p>Assessment was completed on 31st Dec, 2011.\u00a0 The penalty notice was issued\u00a0 on 16th June, 2014 i.e.\u00a0 after two and half years from the assessment order. Levy of penalty by the AO after passage of 30 months after the completion of the assessment was barred by limitation\u00a0 especially when there was no finding in the assessment order for levy of penalty.(AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B : Penalty-Failure to get accounts audited-No finding in the assessment order-Levy of penalty after 30 months after completion of the assessment-Barred by limitation. [S. 44AB, 275(1)(c)] <\/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-37343","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ij","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37343","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=37343"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37343\/revisions"}],"predecessor-version":[{"id":37344,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37343\/revisions\/37344"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}