{"id":63652,"date":"2026-08-03T23:20:48","date_gmt":"2026-08-03T17:50:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deepak-kumar-samtani-v-add-dit-2025-122-itr-617-jaipurtrib\/"},"modified":"2026-08-03T23:20:48","modified_gmt":"2026-08-03T17:50:48","slug":"deepak-kumar-samtani-v-add-dit-2025-122-itr-617-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepak-kumar-samtani-v-add-dit-2025-122-itr-617-jaipurtrib\/","title":{"rendered":"Deepak Kumar Samtani v. Add. DIT (2025) 122 ITR 617 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Penalty was levied for alleged non-compliance with summons issued under section 131 during investigation proceedings. The Tribunal found that two of the notices had not been served upon the assessee, one notice had been responded to by seeking adjournment and the final notice had been duly complied with. Since the Department failed to controvert the assessee&#8217;s explanation and reasonable cause within the meaning of section 273B was established, no penalty under section 272A(1)(c) was leviable. (AY. 2019-20).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-Failure to comply with summons under section 131-Reasonable cause established-Penalty deleted.[S. 131, 272A(1)(c),  273B]<\/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-63652","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gyE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63652","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=63652"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63652\/revisions"}],"predecessor-version":[{"id":63653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63652\/revisions\/63653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}