{"id":54020,"date":"2025-05-10T10:33:58","date_gmt":"2025-05-10T05:03:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajoy-sharma-v-dy-cit-2024-232-ttj-81-uo-jaipurtrib\/"},"modified":"2025-05-10T10:33:58","modified_gmt":"2025-05-10T05:03:58","slug":"ajoy-sharma-v-dy-cit-2024-232-ttj-81-uo-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajoy-sharma-v-dy-cit-2024-232-ttj-81-uo-jaipurtrib\/","title":{"rendered":"Ajoy Sharma v. Dy.CIT (2024) 232 TTJ 81 (UO) (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that since the Revenue has accepted the income declared by assessee without any adjustment, assessee is not liable for penalty under s. 271(1)(c) even though he had declared lesser income in the original return by claiming erroneous deductions under chapter VI-A.\u00a0 Followed CIT v. Pushpendra Surana (2013) 96 DTR 231. (2014) 264 CTR\u00a0 204 (Raj)(HC)\u00a0\u00a0 Cheldas Khushalas Patel &amp; Ors. vs. CIT (1992) 103 CTR\u00a0 1 \/ 196 ITR 200 (Gul)(HC). Distinguished\u00a0\u00a0 Mak Data (P) Ltd, v. CIT (2013) 94 DTR\u00a0 379\/ 263 CTR1 (SC).\u00a0 (AY. 2012-13 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Deductions under sections  80C, 80CCF, 80D, 80DD and 80G ST and loss under the head Income from House Property-Return was filed after time-limit prescribed under s. 139(4) and was invalid return-Re assessment notice-Returned income and assessed income is same-Penalty is deleted.[S.139(4), 147, 148] <\/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-54020","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e3i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54020","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=54020"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54020\/revisions"}],"predecessor-version":[{"id":54021,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54020\/revisions\/54021"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}