{"id":53912,"date":"2025-05-08T16:13:14","date_gmt":"2025-05-08T10:43:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kaushik-pra-vinchandra-gohel-v-ao-2004-231-ttj-1-uo-ahdtrib-3\/"},"modified":"2025-05-08T16:13:14","modified_gmt":"2025-05-08T10:43:14","slug":"kaushik-pra-vinchandra-gohel-v-ao-2004-231-ttj-1-uo-ahdtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kaushik-pra-vinchandra-gohel-v-ao-2004-231-ttj-1-uo-ahdtrib-3\/","title":{"rendered":"Kaushik Pra Vinchandra Gohel v. AO (2004) 231 TTJ 1 (UO) (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the assessee, an illiterate person, having not put up appearance in response to the notices under s. 142(1) issued by the AO acting on the advice of a tax professional, there was a reasonable cause for not making due compliance of the notices and, therefore, it is not a fit case for levy of penalty under s. 271(1)(b). (AY. 2015-16 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(b) : Penalty-Failure to comply with notices-Non appearance was not with any malafide intention-Penalty is deleted. [S. 142(1), 271B] <\/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-53912","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e1y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53912","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=53912"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53912\/revisions"}],"predecessor-version":[{"id":53913,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53912\/revisions\/53913"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}