{"id":547,"date":"2018-04-30T09:47:12","date_gmt":"2018-04-30T09:47:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-n-jayaprakash-2018-400-itr-99-163-dtr-350-ker-hc\/"},"modified":"2019-04-30T00:29:04","modified_gmt":"2019-04-30T00:29:04","slug":"cit-v-n-jayaprakash-2018-400-itr-99-163-dtr-350-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-n-jayaprakash-2018-400-itr-99-163-dtr-350-ker-hc\/","title":{"rendered":"CIT  v. N. Jayaprakash. (2018) 400 ITR 99 \/ 163 DTR 350\/ ( 2019) 307 CTR 627  (Ker) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue , the court held that , the fact that particular income were available from the books of account is not sufficient as the quantum of addition was up held by the High Court , levy of penalty was held to be justified . ( AY. 1992 -93)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty \u2013 Concealment \u2013 Unaccounted sales and  un explained cash credits \u2013Quantum addition was up held by High Court -Levy of penalty was held to be justified . [ Explanation 1 ]<\/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":[1],"tags":[],"class_list":["post-547","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/547","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=547"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/547\/revisions"}],"predecessor-version":[{"id":5270,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/547\/revisions\/5270"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}