{"id":42578,"date":"2024-05-04T16:53:29","date_gmt":"2024-05-04T11:23:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-3-v-shyam-sunder-jindal-2023-156-taxmann-com-625-2024-296-taxman-115-delhihc\/"},"modified":"2024-12-25T20:05:29","modified_gmt":"2024-12-25T14:35:29","slug":"pcit-central-3-v-shyam-sunder-jindal-2023-156-taxmann-com-625-2024-296-taxman-115-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-3-v-shyam-sunder-jindal-2023-156-taxmann-com-625-2024-296-taxman-115-delhihc\/","title":{"rendered":"PCIT (Central-3) v. Shyam Sunder Jindal [2023] 156 taxmann.com 625\/(2024) 296 Taxman 115\/462 ITR 501   (Delhi)(HC)\/Editorial : SLP of Revenue is dismissed as the delay of 202 days in preferring SLP against the order of High Court is not satisfactorily explained  , PCIT v. Shyam Sunder Jindal (2024) 300 Taxman 90 (SC)"},"content":{"rendered":"<p>Appeal filed by revenue against common order of the Hon\u2019ble Tribunal deleting penalty as it was unclear that a penalty on the respondent\/assessee is levied for concealment of particulars of his income or furnishing inaccurate particulars. The Hon\u2019ble held that this issue is covered in a catena of judgments, therefore, the Tribunal was justified in quashing the penalty proceedings. (AY. 2008-09, 2009-10, 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c): Penalty-Concealment-Not specifying the specific charge-Reason for levying penalty unclear-Order of Tribunal deleting the penalty is affirmed. [S. 260A, 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-42578","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b4K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42578","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=42578"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42578\/revisions"}],"predecessor-version":[{"id":49141,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42578\/revisions\/49141"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}