{"id":20710,"date":"2021-07-27T16:22:24","date_gmt":"2021-07-27T10:52:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=20710"},"modified":"2021-07-30T04:28:10","modified_gmt":"2021-07-29T22:58:10","slug":"penalty-u-s-2711b","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/penalty-u-s-2711b\/","title":{"rendered":"Penalty u\/s 271(1)(b)"},"content":{"rendered":"<p>There is default u\/s 271(1)(b) . The assessment was completed u\/s 143(3). Apart from the reasonable cause for non appearing\u00a0 legal ground in appeal is that since the assessment has been completed u\/s 143(3) , penalty u\/s 271 (1)(b) is not leviable.\u00a0 Please give case laws of court\/ITAT on the point.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[149,314],"class_list":["post-20710","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-penalty","qa_tag-penalty-u-s-2711b"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/20710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20710"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20710"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=20710"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=20710"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=20710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}