{"id":56767,"date":"2025-09-20T11:14:04","date_gmt":"2025-09-20T05:44:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-jehangir-h-c-jehangir-2023-155-taxmann-com-209-bomhc\/"},"modified":"2025-09-20T11:14:04","modified_gmt":"2025-09-20T05:44:04","slug":"pcit-v-jehangir-h-c-jehangir-2023-155-taxmann-com-209-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jehangir-h-c-jehangir-2023-155-taxmann-com-209-bomhc\/","title":{"rendered":"PCIT v. Jehangir H. C. Jehangir [2023] 155 taxmann.com 209 (Bom)(HC)"},"content":{"rendered":"<p class=\"app\" style=\"text-align: justify;line-height: 150%;background: white;margin: 3.75pt 0in 7.5pt -.25in\"><span lang=\"EN-IN\" style=\"font-family: 'Verdana',sans-serif\">Dismissing the appeal of the revenue where AO while issuing show cause notice u\/s 271(1)(c) was unsure whether penalty was for concealment or furnishing inaccurate particulars, such vague notice indicated non-application of mind, and penalty order was quashed. [AY. 2006-07] <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Defective notice-Not specifying the charge-Concealment of income-Inaccurate particulars of income-Non-application of mind-Order of Tribunal quashing the penalty was affirmed.[S.  260A, 274] <\/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-56767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eLB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56767","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=56767"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56767\/revisions"}],"predecessor-version":[{"id":56768,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56767\/revisions\/56768"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}