{"id":52356,"date":"2025-03-24T12:47:28","date_gmt":"2025-03-24T07:17:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rotluanga-stephen-v-ito-2024-115-itr-15-sn-2025-170-taxmann-com-241-gauhatitrib\/"},"modified":"2025-03-24T12:47:28","modified_gmt":"2025-03-24T07:17:28","slug":"rotluanga-stephen-v-ito-2024-115-itr-15-sn-2025-170-taxmann-com-241-gauhatitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rotluanga-stephen-v-ito-2024-115-itr-15-sn-2025-170-taxmann-com-241-gauhatitrib\/","title":{"rendered":"Rotluanga Stephen v. ITO (2024) 115 ITR 15 (SN) \/ [2025] 170 taxmann.com 241 (Gauhati)(Trib)"},"content":{"rendered":"<p>Addition was deleted, hence the penalty will not survive.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271AAC : Penalty in respect of certain income-Unexplained cash deposit-Addition deleted-Levy of penalty is deleted. [S.69A]  <\/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-52356","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dCs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52356","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=52356"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52356\/revisions"}],"predecessor-version":[{"id":52357,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52356\/revisions\/52357"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}