{"id":57817,"date":"2026-01-01T14:42:33","date_gmt":"2026-01-01T09:12:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-turner-general-entertainment-networks-india-pvt-ltd-2025-479-itr-263-delhihc\/"},"modified":"2026-01-01T14:42:33","modified_gmt":"2026-01-01T09:12:33","slug":"cit-v-turner-general-entertainment-networks-india-pvt-ltd-2025-479-itr-263-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-turner-general-entertainment-networks-india-pvt-ltd-2025-479-itr-263-delhihc\/","title":{"rendered":"CIT v. Turner General Entertainment Networks India Pvt. Ltd (2025) 479 ITR 263 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Show-cause notice issued after a year of delay by Joint Commissioner on receipt of reference by Assessing Officer-Penalty proceedings barred by limitation. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 275 : Penalty-Bar of limitation-Penalty for failure to deduct tax at source-Date of commencement for determining limitation period-Date of reference by Assessing Officer-Show-cause notice issued after a year of delay by Joint Commissioner on receipt of reference by Assessing Officer-Penalty proceedings barred by limitation. [S. 260A, 271C, 275(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":[21],"tags":[],"class_list":["post-57817","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f2x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57817","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=57817"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57817\/revisions"}],"predecessor-version":[{"id":57818,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57817\/revisions\/57818"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}