{"id":6668,"date":"2019-08-21T08:54:57","date_gmt":"2019-08-21T08:54:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hamirpur-district-co-operative-bank-ltd-v-cit-2019-415-itr-184-all-hc\/"},"modified":"2020-03-18T10:12:27","modified_gmt":"2020-03-18T10:12:27","slug":"hamirpur-district-co-operative-bank-ltd-v-cit-2019-415-itr-184-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hamirpur-district-co-operative-bank-ltd-v-cit-2019-415-itr-184-all-hc\/","title":{"rendered":"Hamirpur District Co-Operative Bank Ltd.  v. CIT  (2019) 415 ITR 184\/ 182 DTR 160\/ 311 CTR 50\/103 taxmann.com 350   (All) (HC) Editorial : SLP of assessee is dismissed ; Hamirpur District Co-Operative Bank Ltd.  v. CIT ( 2020) 269 Taxman 201 (SC)"},"content":{"rendered":"<p>Court held that the levy of concealment penalty is held to be justified as the assessee has shown Advance tax as expenses and\u00a0\u00a0 appropriation of profits shown as loss. <strong>\u00a0<\/strong>(AY. 2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Advance tax shown as expenses\u2013Appropriation of profits shown as loss-Levy of penalty is held to be justified for concealment of income  and furnishing of inaccurate particulars of income.<\/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-6668","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Jy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6668","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=6668"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6668\/revisions"}],"predecessor-version":[{"id":10487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6668\/revisions\/10487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}