{"id":10382,"date":"2020-03-09T10:20:44","date_gmt":"2020-03-09T10:20:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/unicon-merchants-p-ltd-v-jcit-2019-76-itr-381-cuttacktrib\/"},"modified":"2020-03-09T10:20:44","modified_gmt":"2020-03-09T10:20:44","slug":"unicon-merchants-p-ltd-v-jcit-2019-76-itr-381-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/unicon-merchants-p-ltd-v-jcit-2019-76-itr-381-cuttacktrib\/","title":{"rendered":"Unicon Merchants P. Ltd. v. JCIT (2019) 76 ITR 381 (Cuttack)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, when the seized documents did not belong to the assessee and no incriminating documents or materials had been seized from other persons, which were assessed u\/s. 153C\u00a0r.w.s. 143(3)\u00a0no addition can be sustainable in the hands of the assessee for such assessment year.(AY.2009-10,\u00a0 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person\u2013Search  Seized documents not belonging to assessee-No incriminating documents \/ materials seized\u2013Addition cannot be sustained. <\/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-10382","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Hs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10382","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=10382"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10382\/revisions"}],"predecessor-version":[{"id":10383,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10382\/revisions\/10383"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}