{"id":266694,"date":"2022-05-11T10:00:51","date_gmt":"2022-05-11T04:30:51","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266694"},"modified":"2022-06-03T11:15:33","modified_gmt":"2022-06-03T05:45:33","slug":"can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/","title":{"rendered":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains"},"content":{"rendered":"

Income Tax Appellate Tribunal, Delhi (ITAT): <\/strong>Addressing the issue, of whether mere rejection of the claim by an Assessing Officer would ipso facto<\/em> make assessee liable for the penalty, <\/strong>the Bench of G.S. Pannu (President) and Kul Bharat (Judicial Member) held that it won\u2019t make the assessee liable to a penalty.<\/p>\n

\n

Factual Matrix<\/span><\/h4>\n
\n<\/blockquote>\n

An assessee had filed its return of income and the assessment under Section 143(3) of the Income Tax Act, 1961 was framed. Thereby, the income was assessed at Rs 2,13,61,910 after making additions in respect of the wrong claim of deduction under Section 24(a) of the Income Tax Act; disallowance of excess depreciation on vehicles and disallowance of interest under Section 36(1)(iii) of the Act.<\/p>\n

A further appeal was carried out wherein the disallowance of interest under Section 36(1)(iii) of the Act was deleted.<\/p>\n

Subsequently, the Assessing Officer issued a notice under Section 271(1)(c) of the Act to show cause why the penalty should not be levied, for which the assessee stated that deduction under Section 24(a) of the Act was claimed by the assessee through a bonafide and inadvertent error.<\/p>\n

AO did not accept the contention of assesse that he had disclosed and furnished correct particulars of his income, hence penalty was levied.<\/p>\n

Aggrieved with the above, the assessee preferred an appeal before the CIT (A) who sustained the penalty, therefore the assessee has appealed before this Tribunal.<\/p>\n

\n

Analysis and Decision<\/span><\/h4>\n
\n

\u201cThere is no straight jacket formula to say that particular act was a bonafide error or another a deliberate act.\u201d<\/span>\u00a0<\/strong><\/p>\n<\/blockquote>\n

The Bench noted that the assessee in the present matter had successfully demonstrated that the claim of deduction under Section 24(a) of the Income Tax Act, was made as the rent was offered for tax under the income from house property.<\/p>\n

Hence, in view of the Supreme Court decision in Price Waterhouse Coopers (P) Ltd. v. CIT, <\/em>(2012) 11 SCC 316 <\/a>the penalty imposed by the AO on the stated issue could not be sustained, therefore, AO was directed to delete the penalty.<\/p>\n

Tribunal found merit in the contention of the assessee that,<\/p>\n

\n

\u201c\u2026merely because of a claim is rejected by the Assessing Officer, would not ipso facto <\/em>make the assessee liable for penalty.\u201d<\/span><\/p>\n<\/blockquote>\n

In the Supreme Court\u2019s decision of CIT v. Reliance Petroproducts (P) Ltd., <\/em>[2010] 322 ITR 588, <\/span>the levy of penalty was not justified.<\/p>\n

Therefore, the Tribunal directed the Assessing Officer to delete the penalty.<\/p>\n

Further, it was added that since the notice did not specify the specific charge, hence in light of the Supreme Court decision in PCIT v. Sahara India Life Insurance Company Ltd., <\/em>ITA No.475\/2019, <\/span>the initiation of penalty proceedings was not in accordance with law.<\/p>\n

In view of the above, the appeal of the assessee was allowed. [Agarwal Packers & Movers Ltd.,\u00a0 2022 SCC OnLine ITAT 168<\/b><\/a>, decided on 29-4-2022]<\/p>\n

\n

Advocates before the Tribunal:<\/strong><\/p>\n

For the appellant: Ruchesh Sinha, Advocate<\/p>\n

For the respondent: Kirti Sankratyayan, Sr. Dr<\/p>\n","protected":false},"excerpt":{"rendered":"

Income Tax Appellate Tribunal, Delhi (ITAT): Addressing the issue, of whether mere rejection of the claim by an Assessing Officer would ipso <\/p>\n","protected":false},"author":8808,"featured_media":266713,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31394,2592,30953,2627,30629],"class_list":["post-266694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessing-officer","tag-Income_Tax","tag-itat","tag-Penalty","tag-show-cause"],"yoast_head":"\nCan mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains | SCC Times<\/title>\n<meta name=\"description\" content=\"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains\" \/>\n<meta property=\"og:description\" content=\"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-11T04:30:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-03T05:45:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/\",\"name\":\"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg\",\"datePublished\":\"2022-05-11T04:30:51+00:00\",\"dateModified\":\"2022-06-03T05:45:33+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"description\":\"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty?\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg\",\"width\":1331,\"height\":888},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains | SCC Times","description":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/","og_locale":"en_US","og_type":"article","og_title":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains","og_description":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty?","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-05-11T04:30:51+00:00","article_modified_time":"2022-06-03T05:45:33+00:00","og_image":[{"width":1331,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/","name":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg","datePublished":"2022-05-11T04:30:51+00:00","dateModified":"2022-06-03T05:45:33+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"description":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty?","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg","width":1331,"height":888},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/11\/can-mere-rejection-of-the-claim-by-assessing-officer-make-assessee-liable-for-penalty-itat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Can mere rejection of the claim by Assessing Officer, make assessee liable for penalty? ITAT explains"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/ITATAO.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":320130,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/16\/assessing-officer-to-record-dissatisfaction-cogent-reasons-for-correctness-claim-assessee-bombay-hc-legal-news\/","url_meta":{"origin":266694,"position":0},"title":"Assessing Officer to record dissatisfaction with correctness of claim of Assessee in respect of expenditure with cogent reasons: Bombay HC","author":"Editor","date":"April 16, 2024","format":false,"excerpt":"Bombay High Court dismissed an appeal of Income Tax Commissioner to disallow expenditure amounting to 94 Crore u\/s 14A of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Bombay High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":198403,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/07\/11\/penalty-under-section-2711c-of-income-tax-act-is-not-automatic-intentional-wrongdoing-by-the-assessee-has-to-be-established\/","url_meta":{"origin":266694,"position":1},"title":"Penalty under Section 271(1)(c) of Income Tax Act is not automatic, intentional wrongdoing by the assessee has to be established","author":"Bhumika Indulia","date":"July 11, 2018","format":false,"excerpt":"Delhi High Court: A Division Bench comprising of Ravindra Bhat and A.K. Chawla, JJ. dismissed Revenue\u2019s appeal holding that Income Tax Appellate Tribunal (ITAT) was right in holding that the assessee was not liable to penalty under Section 271(1)(c) of Income Tax Act, 1961. The assessee, manufacturers of TV parts,\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":320414,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/20\/s-269ss-income-tax-act-not-applicable-receipt-sale-consideration-in-cash-itat-delhi\/","url_meta":{"origin":266694,"position":2},"title":"S. 269-SS of Income Tax Act not applicable to receipt of sale consideration of immovable property in cash but only on loan or deposit: ITAT, Delhi","author":"Editor","date":"April 20, 2024","format":false,"excerpt":"\u201cSection 269-SS of the Income Tax Act, 1961 has a specific bar on receiving a sum more than 20,000\/- from any other persons by way of loan or deposit.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":366479,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/12\/itat-upholds-deletion-of-disallowance-against-aishwarya-rai\/","url_meta":{"origin":266694,"position":3},"title":"Read why ITAT Mumbai dismissed Revenue’s appeal against CIT(A)’s deletion of disallowance made against Aishwarya Rai Bachchan","author":"Ekta","date":"November 12, 2025","format":false,"excerpt":"The Tribunal stated that the AO must record satisfaction explaining why the assessee\u2019s own disallowance is unacceptable, but it was not done in the present case.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"deletion of disallowance against Aishwarya Rai","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/blog-13-12.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/blog-13-12.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/blog-13-12.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/blog-13-12.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":236349,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/26\/itat-can-exempted-income-which-is-not-part-of-the-total-income-alone-be-considered-for-disallowance-u-s-14a-of-income-tax-act\/","url_meta":{"origin":266694,"position":4},"title":"ITAT| Can exempted income which is not part of the total income alone be considered for disallowance u\/s 14A of Income Tax Act?","author":"Editor","date":"September 26, 2020","format":false,"excerpt":"by Akshat Malpani\u2020","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":233010,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/28\/disallowance-under-section-40aia-it-act-not-to-remain-in-force-if-the-it-return-reflects-the-transaction\/","url_meta":{"origin":266694,"position":5},"title":"ITAT| Disallowance under Section 40(a)(ia) IT Act not to remain in force if the IT Return reflects the transaction","author":"Editor","date":"July 28, 2020","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), Mumbai: Explaining the law on disallowance u\/s.40(a)(ia), the Tribunal has said that if the payees have included the subject mentioned transaction in their income tax returns, then the assessee payer should not be treated as assessee in default and disallowance u\/s.40(a)(ia) of the Act should\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/266694","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=266694"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/266694\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/266713"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=266694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=266694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=266694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}