{"id":63568,"date":"2026-08-01T16:24:49","date_gmt":"2026-08-01T10:54:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pradeep-garg-v-ito-2025-126-itr-91-175-taxmann-com-44-jaipurtrib\/"},"modified":"2026-08-01T16:24:49","modified_gmt":"2026-08-01T10:54:49","slug":"pradeep-garg-v-ito-2025-126-itr-91-175-taxmann-com-44-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pradeep-garg-v-ito-2025-126-itr-91-175-taxmann-com-44-jaipurtrib\/","title":{"rendered":"Pradeep Garg v. ITO (2025) 126 ITR 91 \/ 175 taxmann.com 44 (Jaipur)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer levied penalty under section 271(1)(c) pursuant to reassessment on the ground of furnishing inaccurate particulars of income. The Tribunal held that the notice issued under section 274 did not specify the exact charge and all particulars relating to purchase and sale of land were furnished by the assessee during reassessment proceedings and accepted by the Department. Mere rejection of a claim of expenditure does not amount to furnishing inaccurate particulars of income. Accordingly, the penalty was deleted. <strong>(<\/strong>AY. 2010-11).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c): Penalty-Concealment-Furnishing inaccurate particulars-Defective notice-Mere disallowance of claim not sufficient-Penalty deleted.[S. 147, 148, 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_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-63568","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gxi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63568","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=63568"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63568\/revisions"}],"predecessor-version":[{"id":63569,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63568\/revisions\/63569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}