{"id":42385,"date":"2024-05-04T15:20:55","date_gmt":"2024-05-04T09:50:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jigneshbhai-rasikbhai-savalia-v-ito-2023-200-itd-271-smc-surat-trib\/"},"modified":"2024-08-16T20:08:15","modified_gmt":"2024-08-16T14:38:15","slug":"jigneshbhai-rasikbhai-savalia-v-ito-2023-200-itd-271-smc-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jigneshbhai-rasikbhai-savalia-v-ito-2023-200-itd-271-smc-surat-trib\/","title":{"rendered":"Jigneshbhai Rasikbhai Savalia v. ITO (2023) 200 ITD 271 \/ 224 TTJ 907 (SMC) (Surat) (Trib)"},"content":{"rendered":"<p>Tribunal held that \u00a0assessee got his account audited but same was filed along with return of income which was filed belatedly, penalty could not be imposed under section 271B.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B : Penalty-Failure to get accounts audited-Audit report filed along with the return-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-42385","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b1D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42385","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=42385"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42385\/revisions"}],"predecessor-version":[{"id":45374,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42385\/revisions\/45374"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}