{"id":9627,"date":"2020-02-06T10:26:31","date_gmt":"2020-02-06T10:26:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-prabhjot-kaur-chhabra-smt-2019-419-itr-94-mp-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-prabhjot-kaur-chhabra-smt-2019-416-itr-78-st\/"},"modified":"2020-02-06T10:26:31","modified_gmt":"2020-02-06T10:26:31","slug":"pcit-v-prabhjot-kaur-chhabra-smt-2019-419-itr-94-mp-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-prabhjot-kaur-chhabra-smt-2019-416-itr-78-st","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-prabhjot-kaur-chhabra-smt-2019-419-itr-94-mp-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-prabhjot-kaur-chhabra-smt-2019-416-itr-78-st\/","title":{"rendered":"PCIT v. Prabhjot Kaur Chhabra (Smt.) (2019) 419 ITR 94 (MP) (HC) Editorial: SLP of revenue is dismissed, PCIT v. Prabhjot Kaur Chhabra (Smt.) (2019) 416 ITR 78 (St)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, revised return file prior to issuance of notice u\/s.153C\u00a0 and\u00a0 no satisfaction was recorded, deletion of penalty is held to be valid. Mak Data Pvt. Ltd. v. CIT (2013) 358 ITR 593 (SC) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Revised return file prior to issuance of notice u\/s 153C \u2013 No satisfaction was recorded-Deletion of penalty is held to be valid. [S. 153C]<\/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-9627","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2vh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9627","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=9627"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9627\/revisions"}],"predecessor-version":[{"id":9628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9627\/revisions\/9628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}