{"id":4005,"date":"2019-02-19T12:42:01","date_gmt":"2019-02-19T12:42:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/himalayan-educational-trust-v-dcit-e-2019-174-itd-493-chennaitrib\/"},"modified":"2019-02-19T12:42:01","modified_gmt":"2019-02-19T12:42:01","slug":"himalayan-educational-trust-v-dcit-e-2019-174-itd-493-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/himalayan-educational-trust-v-dcit-e-2019-174-itd-493-chennaitrib\/","title":{"rendered":"Himalayan Educational Trust v. DCIT (E) (2019) 174 ITD 493  (Chennai)(Trib.)"},"content":{"rendered":"<p>Failure to file return with in prescribed time period, penalty provision will attract automatically irrespective income determined in the course of assessment. Penalty proceedings is a separate proceedings from assessment. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 272A : Penalty-Failure to file return with in prescribed time period -Penalty provision will attract automatically irrespective income determined in the course of assessment. [S.139(4A), 272(2)(e), 275(1)]<\/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":[1],"tags":[],"class_list":["post-4005","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4005","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=4005"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4005\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}