{"id":54744,"date":"2025-06-02T16:45:23","date_gmt":"2025-06-02T11:15:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-s-duraisamy-v-dcit-2025-342-ctr-668-2024-243-dtr-210-madhc\/"},"modified":"2025-06-02T16:45:23","modified_gmt":"2025-06-02T11:15:23","slug":"dr-s-duraisamy-v-dcit-2025-342-ctr-668-2024-243-dtr-210-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-s-duraisamy-v-dcit-2025-342-ctr-668-2024-243-dtr-210-madhc\/","title":{"rendered":"Dr. S. Duraisamy v. DCIT (2025) 342 CTR 668 \/ (2024) 243 DTR 210 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the\u00a0 Court held that there was deliberate omission in the first return and further, the second return filed by the assessee is not a voluntary one, as rightly held by the Tribunal which was filed after survey conducted by Department in AH Ltd. Order of Tribunal is affirmed. (AY. 2003-04 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Revised return-After survey-Additional income\u2014Order of Tribunal confirming the penalty is affirmed. [S. 139(5), 260A] <\/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-54744","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eeY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54744","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=54744"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54744\/revisions"}],"predecessor-version":[{"id":54745,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54744\/revisions\/54745"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}