{"id":43804,"date":"2024-06-14T17:25:37","date_gmt":"2024-06-14T11:55:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sonpal-singh-pal-singh-saini-v-ito-2023-102-itr-32-sn-mum-trib\/"},"modified":"2024-06-14T17:25:37","modified_gmt":"2024-06-14T11:55:37","slug":"sonpal-singh-pal-singh-saini-v-ito-2023-102-itr-32-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sonpal-singh-pal-singh-saini-v-ito-2023-102-itr-32-sn-mum-trib\/","title":{"rendered":"Sonpal Singh Pal Singh Saini v. ITO (2023) 102 ITR 32 (SN) (Mum.)(Trib)"},"content":{"rendered":"<p>The penalty notice and levy of penalty were liable to be quashed as the AO had not struck off the inapplicable portion in the notice. \u00a0\u00a0followed: Mohd. Farhan A. Shaikh v. Dy. CIT (2021) 434 ITR 1 (Bom.) (HC)\u00a0 (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c): Penalty-Concealment-Notice-AO had not struck off the inapplicable portion as to whether the levy of penalty was for concealment of income or for furnishing of inaccurate particulars of income-Penalty is 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-43804","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bow","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43804","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=43804"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43804\/revisions"}],"predecessor-version":[{"id":43805,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43804\/revisions\/43805"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}