{"id":46194,"date":"2024-09-08T19:08:10","date_gmt":"2024-09-08T13:38:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/association-of-oral-maxillofacial-surgeons-of-india-v-ito-2023-225-ttj-740-156-taxmann-com-332-punetrib-2\/"},"modified":"2024-09-08T19:08:10","modified_gmt":"2024-09-08T13:38:10","slug":"association-of-oral-maxillofacial-surgeons-of-india-v-ito-2023-225-ttj-740-156-taxmann-com-332-punetrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/association-of-oral-maxillofacial-surgeons-of-india-v-ito-2023-225-ttj-740-156-taxmann-com-332-punetrib-2\/","title":{"rendered":"Association of Oral Maxillofacial Surgeons of India v. ITO (2023) 225 TTJ 740 \/ 156 taxmann.com 332 (Pune)(Trib)"},"content":{"rendered":"<p>Held that making a wholistic view of factual panorama of case and circumstances, in which return for year could not be filed within stipulated time, it could be said that there was a reasonable cause, bringing case out of purview of Explanation 3 to 271(1)(c). In the absence of any addition or disallowance in determination of total income by the Assessing Officer. [ AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-No addition to the returned income-Making a wholistic view of factual panorama of case and circumstances, in which return for year could not be filed within stipulated time, it could be said that there was a reasonable cause, bringing case out of purview of Explanation 3 to 271(1)(c).[ S. 11, 12A, 12AA, 153] <\/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-46194","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c14","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46194","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=46194"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46194\/revisions"}],"predecessor-version":[{"id":46195,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46194\/revisions\/46195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}