{"id":46190,"date":"2024-09-08T19:07:26","date_gmt":"2024-09-08T13:37:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjeev-kumar-manchand-rajput-v-ito-2023-224-ttj-899-punetrib\/"},"modified":"2024-09-08T19:07:26","modified_gmt":"2024-09-08T13:37:26","slug":"sanjeev-kumar-manchand-rajput-v-ito-2023-224-ttj-899-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjeev-kumar-manchand-rajput-v-ito-2023-224-ttj-899-punetrib\/","title":{"rendered":"Sanjeev Kumar Manchand Rajput v. ITO (2023) 224 TTJ 899 (Pune)(Trib)"},"content":{"rendered":"<p>Held that the assessee has suppressed his gross total income by declaring lower than that recorded in Form No. 16 and overstated under Chapter VI-A. No explanation is offered. Penalty at 200 per cent is confirmed as per section 270A(9) of the Act.\u00a0 \u00a0(AY. 2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 270A : Penalty for under-reporting and misreporting of income-Excess claim of deduction-Penalty is confirmed at 200 per cent. [S. 270A(9)]<\/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-46190","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c10","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46190","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=46190"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46190\/revisions"}],"predecessor-version":[{"id":46191,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46190\/revisions\/46191"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}