{"id":7076,"date":"2019-09-05T09:00:17","date_gmt":"2019-09-05T09:00:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/harvinder-singh-v-ito-2019-200-ttj-137-179-dtr-225-tmamritsartrib\/"},"modified":"2019-09-05T09:00:17","modified_gmt":"2019-09-05T09:00:17","slug":"harvinder-singh-v-ito-2019-200-ttj-137-179-dtr-225-tmamritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harvinder-singh-v-ito-2019-200-ttj-137-179-dtr-225-tmamritsartrib\/","title":{"rendered":"Harvinder Singh v. ITO (2019) 200 TTJ 137 \/ 179 DTR 225  (TM)(Amritsar)(Trib.)"},"content":{"rendered":"<p>Third member held that when the AO has recorded the satisfaction as regards concealment of particulars of income while initiating the penalty proceedings and imposed penalty for furnishing inaccurate particulars of income , the levy of penalty is not sustainable. (AY. 2006-07, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Recording the satisfaction as regards concealment of particulars of income\u2013Imposition of penalty for furnishing inaccurate particulars of income\u2013Levy of  penalty is held to be not valid. [S. 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_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-7076","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Q8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7076","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=7076"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7076\/revisions"}],"predecessor-version":[{"id":7077,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7076\/revisions\/7077"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}