{"id":46303,"date":"2024-09-15T09:55:15","date_gmt":"2024-09-15T04:25:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-minu-bakshi-ms-2024462-itr-301-delhihc\/"},"modified":"2024-09-15T09:55:15","modified_gmt":"2024-09-15T04:25:15","slug":"pcit-v-minu-bakshi-ms-2024462-itr-301-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-minu-bakshi-ms-2024462-itr-301-delhihc\/","title":{"rendered":"PCIT v. Minu Bakshi (Ms.) (2024)462 ITR 301 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held \u00a0that the conclusion reached by the Tribunal that the notice for imposition of penalty under section\u00a0271(1)(c)\u00a0of the Act did not specify under which limb of the provision the penalty was sought to be levied was correct. The deletion of penalty is justified.(AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars-Order of  penalty should clearly specify ground on which it is levied.  [S. 260A] <\/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-46303","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c2P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46303","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=46303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46303\/revisions"}],"predecessor-version":[{"id":46304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46303\/revisions\/46304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}