{"id":53535,"date":"2025-04-26T12:52:51","date_gmt":"2025-04-26T07:22:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shilpa-shetty-kundra-v-dcit-2025-173-taxmann-com-342-mum-trib\/"},"modified":"2025-04-26T12:52:51","modified_gmt":"2025-04-26T07:22:51","slug":"shilpa-shetty-kundra-v-dcit-2025-173-taxmann-com-342-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shilpa-shetty-kundra-v-dcit-2025-173-taxmann-com-342-mum-trib\/","title":{"rendered":"Shilpa Shetty Kundra v. DCIT [2025] 173 taxmann.com 342 (Mum) (Trib.)"},"content":{"rendered":"<p>The Assessing Officer levied a penalty under Section 272A (1)(d) for non-compliance with notices issued u\/s.142(1). However, in a subsequent assessment order passed u\/s. 143(3), the Assessing Officer expressed satisfaction with the compliances made by the assessee. Since the Assessing Officer had effectively condoned the non-compliance by the assessee in the later assessment order, the penalty u\/s. 272A (1)(d) could not be imposed.(AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-The penalty cannot be imposed when AO expresses satisfaction with the assessee\u2019s compliance.[S. 272A(1)(d)] <\/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-53535","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dVt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53535","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=53535"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53535\/revisions"}],"predecessor-version":[{"id":53536,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53535\/revisions\/53536"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}