{"id":54597,"date":"2025-05-24T00:07:59","date_gmt":"2025-05-23T18:37:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shilpa-shetty-kundra-v-dcit-2025-173-taxmann-com-342-mum-trib-2\/"},"modified":"2025-05-24T00:07:59","modified_gmt":"2025-05-23T18:37:59","slug":"shilpa-shetty-kundra-v-dcit-2025-173-taxmann-com-342-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shilpa-shetty-kundra-v-dcit-2025-173-taxmann-com-342-mum-trib-2\/","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 &#8211; Failure to answer questions &#8211; Sign statements &#8211; 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-54597","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ecB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54597","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=54597"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54597\/revisions"}],"predecessor-version":[{"id":54598,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54597\/revisions\/54598"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}