{"id":51236,"date":"2025-02-13T18:00:22","date_gmt":"2025-02-13T12:30:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-lakhani-arman-shoes-p-ltd-2024-209-itd-497-delhi-trib\/"},"modified":"2025-02-13T18:00:22","modified_gmt":"2025-02-13T12:30:22","slug":"dcit-v-lakhani-arman-shoes-p-ltd-2024-209-itd-497-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-lakhani-arman-shoes-p-ltd-2024-209-itd-497-delhi-trib\/","title":{"rendered":"DCIT v. Lakhani Arman Shoes (P.) Ltd. (2024) 209 ITD 497 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 since penalty order passed by Assessing Officer under section 271(1)(c) did not mention specific charge of default committed by assessee i.e. whether assessee has concealed its particulars of income or furnished inaccurate particulars of such income,\u00a0 penalty order is\u00a0 contrary to law. Order of CIT(A) is affirmed.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\nS. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Penalty order is quashed. <\/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-51236","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dko","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51236","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=51236"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51236\/revisions"}],"predecessor-version":[{"id":51237,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51236\/revisions\/51237"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}