{"id":5762,"date":"2019-06-14T11:26:07","date_gmt":"2019-06-14T11:26:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/punjab-institute-of-medical-science-v-dy-cit-2019-176-dtr-391-chd-trib\/"},"modified":"2019-09-02T11:08:34","modified_gmt":"2019-09-02T11:08:34","slug":"punjab-institute-of-medical-science-v-dy-cit-2019-176-dtr-391-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/punjab-institute-of-medical-science-v-dy-cit-2019-176-dtr-391-chd-trib\/","title":{"rendered":"Punjab Institute of Medical Science v. Dy. CIT (2019) 176 DTR 391\/ 199 TTJ 271 (Chd.)(Trib.)"},"content":{"rendered":"<p>Assessee is a government institute who filed an application for stay of penalty proceedings initiated. Tribunal directed AO to not pass final penalty order u\/s 271(1)(c) till disposal of the quantum appeal. However, penalty proceedings not stayed by the tribunal. Tribunal relied on the decision of the Gujarat HC in the case of\u00a0 ACIT\u00a0\u00a0 v . GE India Industrial (P) Ltd (2013) 358 ITR\u00a0 410 (Guj.)(HC)\u00a0\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal Powers-Stay-Penalty\u2013Concealment\u2013 Quantum appeal pending before Tribunal\u2013AO directed not to pass final penalty order \u2013 However, penalty proceedings not stayed. [S. 271(1)(c)]<\/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-5762","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1uW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5762","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=5762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5762\/revisions"}],"predecessor-version":[{"id":6928,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5762\/revisions\/6928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}