{"id":53914,"date":"2025-05-08T16:13:29","date_gmt":"2025-05-08T10:43:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sree-navaladiyan-finance-v-dy-cit-2024-231-ttj-192-chennaitrib\/"},"modified":"2025-05-08T16:13:29","modified_gmt":"2025-05-08T10:43:29","slug":"sree-navaladiyan-finance-v-dy-cit-2024-231-ttj-192-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sree-navaladiyan-finance-v-dy-cit-2024-231-ttj-192-chennaitrib\/","title":{"rendered":"Sree Navaladiyan Finance v.Dy.CIT (2024) 231 TTJ 192 (Chennai)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the charge framed by the AO is that there\u00a0 is under reporting of income however the penalty levied under section 271(1)(c) without mentioning whether it is a case of concealment of income or furnishing of inaccurate particulars of income. Penalty is deleted. (AY. 2013-14 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Penalty is deleted. [S.270A,  274]<\/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-53914","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e1A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53914","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=53914"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53914\/revisions"}],"predecessor-version":[{"id":53915,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53914\/revisions\/53915"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}