{"id":54018,"date":"2025-05-10T10:33:40","date_gmt":"2025-05-10T05:03:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajinder-kumar-v-acit-2024-232-ttj-261-243-dtr-297-38-nypttj-776-delhitrib-2\/"},"modified":"2025-05-10T10:33:40","modified_gmt":"2025-05-10T05:03:40","slug":"rajinder-kumar-v-acit-2024-232-ttj-261-243-dtr-297-38-nypttj-776-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajinder-kumar-v-acit-2024-232-ttj-261-243-dtr-297-38-nypttj-776-delhitrib-2\/","title":{"rendered":"Rajinder Kumar v. ACIT (2024) 232 TTJ 261 \/ 243 DTR 297 \/ 38 NYPTTJ 776 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the assessee has accepted the relevant documents as genuine\u00a0 and disclosed additional income in respect of Foreign bank account. Therefore Explanation 5A\u00a0 to section 271(1)(c) is not applicable.\u00a0 Penalty is deleted.(AY. 2006-07 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-No incriminating material during search-Additional income declared is accepted-Foreign bank account-Explanation 5A  to section 271(1)(c) is not applicable-Penalty is deleted. [S. 153A, Art.]  <\/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-54018","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e3g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54018","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=54018"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54018\/revisions"}],"predecessor-version":[{"id":54019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54018\/revisions\/54019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}