{"id":8947,"date":"2019-12-27T06:34:42","date_gmt":"2019-12-27T06:34:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-shree-sai-developers-2019-418-itr-306-guj-hc\/"},"modified":"2021-05-05T16:44:26","modified_gmt":"2021-05-05T11:14:26","slug":"cit-v-shree-sai-developers-2019-418-itr-306-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shree-sai-developers-2019-418-itr-306-guj-hc\/","title":{"rendered":"CIT  v. Shree Sai Developers. (2019)  418 ITR 306 \/( 2020) 186 DTR 105\/ 314 CTR 641(Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that amount disclosed in the survey was included in return. Return was accepted. Accordingly\u00a0 levy of penalty is held to be not valid.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Survey-Amount disclosed in the survey was included in return-Return was accepted\u2013Levy of penalty is held to be not valid. [S. 133A]<\/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-8947","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2kj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8947","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=8947"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8947\/revisions"}],"predecessor-version":[{"id":17630,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8947\/revisions\/17630"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}