{"id":44235,"date":"2024-07-12T10:58:43","date_gmt":"2024-07-12T05:28:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/narendrakumar-chunilal-soni-v-jcit-2023104-itr-36-sn-ahd-trib\/"},"modified":"2024-07-12T10:58:43","modified_gmt":"2024-07-12T05:28:43","slug":"narendrakumar-chunilal-soni-v-jcit-2023104-itr-36-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narendrakumar-chunilal-soni-v-jcit-2023104-itr-36-sn-ahd-trib\/","title":{"rendered":"Narendrakumar Chunilal Soni v. JCIT (2023)104 ITR 36 (SN) (Ahd) (Trib)"},"content":{"rendered":"<p>Allowing the appeal When the purchaser was summoned the Assessing Officer was satisfied with her reply accepting the returned income without making any additions. Thus, the grievance made out by the assessee was genuine and reasonable cause. In the above circumstances the levy of penalty under section\u00a0271D\u00a0was unwarranted.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271D : Penalty-Takes or accepts any loan or deposit-Sale of  immovable property to agriculturist from small village-Banking facilities not available-Reasonable cause-Levy of penalty is deleted. [S. 273B] <\/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":[21,1],"tags":[],"class_list":["post-44235","post","type-post","status-publish","format-standard","hentry","category-income-tax-act","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bvt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44235","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=44235"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44235\/revisions"}],"predecessor-version":[{"id":44236,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44235\/revisions\/44236"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}