{"id":52133,"date":"2025-03-18T15:13:50","date_gmt":"2025-03-18T09:43:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajoy-sharma-v-dy-cit-2024114-itr-702-232-ttj-81-uo-tribjaipur\/"},"modified":"2025-03-18T15:13:50","modified_gmt":"2025-03-18T09:43:50","slug":"ajoy-sharma-v-dy-cit-2024114-itr-702-232-ttj-81-uo-tribjaipur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajoy-sharma-v-dy-cit-2024114-itr-702-232-ttj-81-uo-tribjaipur\/","title":{"rendered":"Ajoy Sharma v.Dy. CIT (2024)114 ITR 702\/232 TTJ 81 (UO) (Trib)(Jaipur)"},"content":{"rendered":"<p>Held\u00a0 that\u00a0 there was no difference between the assessee\u2019s assessed income and returned income, there is\u00a0 no concealment of income or providing of inaccurate particulars of income on final assessment. Levy of penalty is not justified.\u00a0 (AY.2012-13 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Reassessment-No difference between returned income and assessed income-Penalty is not leviable. [S. 139(4), 148] <\/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-52133","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52133","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=52133"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52133\/revisions"}],"predecessor-version":[{"id":52134,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52133\/revisions\/52134"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}