{"id":61595,"date":"2026-07-02T09:59:58","date_gmt":"2026-07-02T04:29:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-anbuvelrajan-v-acit-2025-234-ttj-113-171-taxmann-com-499-chennaitrib\/"},"modified":"2026-07-02T09:59:58","modified_gmt":"2026-07-02T04:29:58","slug":"r-anbuvelrajan-v-acit-2025-234-ttj-113-171-taxmann-com-499-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-anbuvelrajan-v-acit-2025-234-ttj-113-171-taxmann-com-499-chennaitrib\/","title":{"rendered":"R. Anbuvelrajan v.ACIT (2025) 234 TTJ 113\/ 171 taxmann.com 499 (Chennai)(Trib)"},"content":{"rendered":"<p>\u00a0Held that an agent in a transaction of transfer of immovable property between a buyer and seller cannot be held liable for penal consequences under section 269SS for receiving, for and on behalf of and handing over money to his principal. Not liable for penalty. Penalty was deleted. (AY.2017-18, \u00a02018-19)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271D: Penalty-Takes or accepts any loan or deposit-Agent-An agent in a transaction of transfer of immovable property between a buyer and seller, cannot be held liable for penal consequence under section 269SS for receiving, for and on behalf of and handing over money to his principal-Not liable for penalty.[S. 269SS, 273B, Indian Contract Act, 1872, S. 226] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61595","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g1t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61595","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=61595"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61595\/revisions"}],"predecessor-version":[{"id":61596,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61595\/revisions\/61596"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}