{"id":8730,"date":"2019-12-18T11:55:09","date_gmt":"2019-12-18T11:55:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-rajgaria-timbers-p-ltd-2019-74-itr-36-sn-kol-trib\/"},"modified":"2019-12-18T11:55:09","modified_gmt":"2019-12-18T11:55:09","slug":"dy-cit-v-rajgaria-timbers-p-ltd-2019-74-itr-36-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-rajgaria-timbers-p-ltd-2019-74-itr-36-sn-kol-trib\/","title":{"rendered":"Dy. CIT v.  Rajgaria Timbers P.  Ltd.  (2019) 74 ITR 36 (SN)  (Kol.)(Trib.)"},"content":{"rendered":"<p>If the assessee has made the necessary entries in the books of account and also indicated the income in its audit report then no penalty can be levied. (AY. \u00a02013-2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271AAB : Penalty-Search initiated on or after 1st day of July  2012-Entries in the books of account\u2013No penalty can be levied. [S. 2(12A)]<\/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-8730","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2gO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8730","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=8730"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8730\/revisions"}],"predecessor-version":[{"id":8731,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8730\/revisions\/8731"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}