{"id":64213,"date":"2026-08-28T16:31:28","date_gmt":"2026-08-28T11:01:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dalmia-power-ltd-v-asst-cit-2026-308-taxman-162-sc-editorial-acit-v-dalmia-power-ltd-2025-305-taxman-26-madhc-stayed\/"},"modified":"2026-08-28T16:31:28","modified_gmt":"2026-08-28T11:01:28","slug":"dalmia-power-ltd-v-asst-cit-2026-308-taxman-162-sc-editorial-acit-v-dalmia-power-ltd-2025-305-taxman-26-madhc-stayed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dalmia-power-ltd-v-asst-cit-2026-308-taxman-162-sc-editorial-acit-v-dalmia-power-ltd-2025-305-taxman-26-madhc-stayed\/","title":{"rendered":"Dalmia Power Ltd. v. Asst. CIT (2026) 308 Taxman 162 (SC) Editorial : ACIT v. Dalmia Power Ltd (2025) 305 Taxman 26 (Mad)(HC), stayed."},"content":{"rendered":"<p>The order of the High Court was stayed by the Supreme Court vide order dated 30.05.2025. Subsequently, the revenue had issued a notice for penalty under section 272A. Since the order of the High Court was already stayed by the Supreme Court, the penalty notice was also to be stayed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-Order of High Court was stayed by the Supreme Court  vide order dated 30.05.2025-Subsequently revenue had issued a notice for penalty under section 272A-Since order of High Court was already stayed by Supreme Court, penalty notice was also to be stayed.[S.68, Art, 136] <\/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-64213","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gHH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64213","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=64213"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64213\/revisions"}],"predecessor-version":[{"id":64214,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64213\/revisions\/64214"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}