{"id":4969,"date":"2019-04-18T12:49:47","date_gmt":"2019-04-18T12:49:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sudarshan-goyal-v-dy-cit-2018-194-ttj-22-uo-agratrib\/"},"modified":"2019-04-18T12:49:47","modified_gmt":"2019-04-18T12:49:47","slug":"sudarshan-goyal-v-dy-cit-2018-194-ttj-22-uo-agratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sudarshan-goyal-v-dy-cit-2018-194-ttj-22-uo-agratrib\/","title":{"rendered":"Sudarshan Goyal v. Dy. CIT (2018) 194 TTJ 22 (UO) (Agra)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that prior\u00a0 1\u201406 2015, there was no enabling provision in Act u\/s 200A for raising demand in respect of levy of fee u\/s 234E . Accordingly the levy of penalty is held to be not valid. <em>\u00a0<\/em>(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-in the absence of enabling provisions u\/s 200A,  levy of late fee is not valid. [S. 200A]<\/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":[1],"tags":[],"class_list":["post-4969","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1i9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4969","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=4969"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4969\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}