{"id":47651,"date":"2024-11-07T17:13:56","date_gmt":"2024-11-07T11:43:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/patliputra-builders-ltd-v-itsc-2024466-itr-72-pathc\/"},"modified":"2026-02-10T07:16:25","modified_gmt":"2026-02-10T01:46:25","slug":"patliputra-builders-ltd-v-itsc-2024466-itr-72-pathc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/patliputra-builders-ltd-v-itsc-2024466-itr-72-pathc\/","title":{"rendered":"Patliputra Builders Ltd. v ITSC (2024)466 ITR 72 \/\/ 168 taxmann.com  412\/(2025) 344 CTR  187 \/ 248 DTR 357  (Pat)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held\u00a0 that the immunity from penalty and prosecution was granted on condition of the assessee satisfying the Settlement Commission\u2019s order which also prescribed a specific time frame for payment. The Settlement Commission\u2019s order stated clearly that if the payments were not made in accordance with the directions therein automatically, the immunity would stand withdrawn.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission-Settlement of cases    Granting Immunity from penalty or prosecution provided conditions imposed by  it fulfilled-Non-fulfilment of  conditions-Immunity cannot be claimed.[S. 142(2A), 245C, 245I,Art. 226] <\/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-47651","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-coz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47651","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=47651"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47651\/revisions"}],"predecessor-version":[{"id":58440,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47651\/revisions\/58440"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}