{"id":7078,"date":"2019-09-05T09:00:47","date_gmt":"2019-09-05T09:00:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajesh-enterprises-v-ito-2019-74-itr-12-sn-bang-trib\/"},"modified":"2019-09-05T09:00:47","modified_gmt":"2019-09-05T09:00:47","slug":"rajesh-enterprises-v-ito-2019-74-itr-12-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-enterprises-v-ito-2019-74-itr-12-sn-bang-trib\/","title":{"rendered":"Rajesh Enterprises v. ITO (2019) 74 ITR 12 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the show cause notices issued\u00a0 did not specify the charge\u00a0 against assessee as to whether it was for\u00a0 concealing particulars of income or furnishing inaccurate particulars of income and the AO did not struck out the inapplicable words.\u00a0 Accordingly imposition of penalty is held to be not valid. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment-Notice not specifying the charge whether concealing particulars of income or furnishing inaccurate particulars of income\u2013Failing to strike inapplicable words- Levy 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-7078","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Qa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7078","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=7078"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7078\/revisions"}],"predecessor-version":[{"id":7079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7078\/revisions\/7079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}