{"id":6029,"date":"2019-06-28T13:23:01","date_gmt":"2019-06-28T13:23:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bhavi-chand-jindal-2019-105-taxann-com-77-263-taxman-242-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-bhavi-chand-jindal-2019-263-taxman-241-sc\/"},"modified":"2019-06-28T13:23:01","modified_gmt":"2019-06-28T13:23:01","slug":"pcit-v-bhavi-chand-jindal-2019-105-taxann-com-77-263-taxman-242-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-bhavi-chand-jindal-2019-263-taxman-241-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bhavi-chand-jindal-2019-105-taxann-com-77-263-taxman-242-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-bhavi-chand-jindal-2019-263-taxman-241-sc\/","title":{"rendered":"PCIT  v.  Bhavi Chand Jindal. (2019) 105 taxann.com 77\/ 263 Taxman 242 (Delhi)(HC)  Editorial: SLP of revenue is dismissed, PCIT  v.  Bhavi Chand Jindal. (2019)  263 Taxman 241 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; during course of assessment proceedings the assessee had submitted several documents\/communications to substantiate manner in which undisclosed income was derived, hence the Tribunal is justified in deleting the penalty levied by the AO. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty-Search initiated on or after 1st June, 2007\u2013Manner of earning of earning of undisclosed  income was substantiated\u2013Deletion of penalty is held to be justified. [S.132(4)]<\/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-6029","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6029","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=6029"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6029\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}