{"id":8191,"date":"2019-11-12T08:09:09","date_gmt":"2019-11-12T08:09:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ramgopal-ochhavlal-maheshwari-v-dcit-2019-417-itr-710-gujhc\/"},"modified":"2021-04-28T13:09:56","modified_gmt":"2021-04-28T07:39:56","slug":"ramgopal-ochhavlal-maheshwari-v-dcit-2019-417-itr-710-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramgopal-ochhavlal-maheshwari-v-dcit-2019-417-itr-710-gujhc\/","title":{"rendered":"Ramgopal Ochhavlal Maheshwari. v. DCIT (2019) 417 ITR 710\/ (2020) 187 DTR 417\/ 315 CTR 458  (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that\u00a0 there was no substantial difference between section\u00a0271AAA\u00a0and section\u00a0271AAB\u00a0of the Act, except that section\u00a0271AAA\u00a0would apply in cases where search has been initiated under section\u00a0132\u00a0on or after the first day of June 2007 but before the first day of July 2012, whereas section\u00a0271AAB\u00a0would apply in cases where search has been initiated under section\u00a0132\u00a0on or after the first day of July 2012. The notice and the order of penalty were valid.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAA : Penalty &#8211; Search initiated on or after 1st June, 2007 \u2013 Notice issued u\/s 271AAA and subsequent corrigendum issued stating that notice was u\/s 271AAB \u2013 Notice and subsequent levy of penalty is held to be valid .[ S. 132 ,271AAB ]<\/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-8191","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-287","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8191","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=8191"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8191\/revisions"}],"predecessor-version":[{"id":17357,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8191\/revisions\/17357"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}