{"id":50114,"date":"2025-01-16T20:59:31","date_gmt":"2025-01-16T15:29:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/paras-mal-sethia-v-ito-2024110-itr-16-sn-jodhpurtrib\/"},"modified":"2025-01-16T20:59:31","modified_gmt":"2025-01-16T15:29:31","slug":"paras-mal-sethia-v-ito-2024110-itr-16-sn-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paras-mal-sethia-v-ito-2024110-itr-16-sn-jodhpurtrib\/","title":{"rendered":"Paras Mal Sethia v. ITO (2024)110 ITR 16 (SN) (Jodhpur)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the assessee had obtained the tax audit report as required under section\u00a044AB\u00a0of the Act and e-filed its e-return of income before the due date. Only because the assessee at the time of filing of its e-return had inadvertently filled the column regarding details of audit under section\u00a044AB\u00a0wrongly as \u201cNo\u201d, penalty under section\u00a0271B\u00a0would not be leviable.(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B :Penalty-Failure to get accounts audited-Obtained tax audit report before due date-Wrongly mention as no in the column-Penalty is deleted.[S.44AA, 44AB]   <\/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-50114","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d2i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50114","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=50114"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50114\/revisions"}],"predecessor-version":[{"id":50115,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50114\/revisions\/50115"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}