{"id":54678,"date":"2025-06-02T16:25:18","date_gmt":"2025-06-02T10:55:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amul-gabrani-v-pcit-2025472-itr-13-302-taxman-410-sc-editorial-pcit-v-amul-gabrani-2024-169-taxmann-com-503-472-itr-3-delhihc\/"},"modified":"2025-06-02T16:25:18","modified_gmt":"2025-06-02T10:55:18","slug":"amul-gabrani-v-pcit-2025472-itr-13-302-taxman-410-sc-editorial-pcit-v-amul-gabrani-2024-169-taxmann-com-503-472-itr-3-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amul-gabrani-v-pcit-2025472-itr-13-302-taxman-410-sc-editorial-pcit-v-amul-gabrani-2024-169-taxmann-com-503-472-itr-3-delhihc\/","title":{"rendered":"Amul Gabrani v. PCIT (2025)472 ITR 13\/302 Taxman 410 (SC) Editorial : PCIT v. Amul Gabrani (2024) 169 taxmann.com 503 \/472 ITR 3 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the SLP the Court held that view taken by the Delhi High Court\u00a0about the interpretation of sub-section\u00a0(2)\u00a0of section\u00a0271AAA\u00a0of the Income-tax Act, 1961 is \u00a0correct.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- Failure to substantiate the manner of undisclosed income  was earned- Order of High Court is affirmed- SLP of assessee is dismissed.[S. 132(4),271AA(2),  Art. 136] <\/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-54678","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54678","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=54678"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54678\/revisions"}],"predecessor-version":[{"id":54679,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54678\/revisions\/54679"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}