{"id":35092,"date":"2023-07-19T22:47:06","date_gmt":"2023-07-19T17:17:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=35092"},"modified":"2023-08-04T10:45:41","modified_gmt":"2023-08-04T05:15:41","slug":"penalty-u-sec-271d","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/penalty-u-sec-271d\/","title":{"rendered":"Penalty u\/Sec. 271D"},"content":{"rendered":"<p>Whether penalty levied u\/Sec. 271D by the JCIt for contravention of provisions of sec\u00a0 269SS on the basis of reference of AO made after 2 months of Completion of assessment completed u\/sec. 143(3) of the Act. Is justified in law.<\/p>\n<p>Assessee relied upon the decision of Pune ITAt in the case of DR Kulkarni ITA No 444\/PN\/2013<\/p>\n<p>JCIT relied up on decision of MP Highcourt in the case of Nitin Agarwal wp no 536 of 2018 Indore Bench . On the ground that this is only HC decision<\/p>\n<p>Whether order of JCIT is valid ? Is there any other decision of HC in support of client .\u00a0 Pl guide.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1021,1022],"qa_category":[23],"qa_tag":[788,149],"class_list":["post-35092","qa","type-qa","status-publish","hentry","qa_expert-ksa-legal-chambers","qa_expert-reserch-team","qa_category-income-tax","qa_tag-loan-or-deposit","qa_tag-penalty"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/35092","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=35092"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35092"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=35092"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=35092"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=35092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}