{"id":11000,"date":"2020-04-02T07:27:10","date_gmt":"2020-04-02T07:27:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/adarsh-agrawal-v-ito-2020-77-itr-52-sn-delhitrib\/"},"modified":"2020-04-02T07:27:10","modified_gmt":"2020-04-02T07:27:10","slug":"adarsh-agrawal-v-ito-2020-77-itr-52-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adarsh-agrawal-v-ito-2020-77-itr-52-sn-delhitrib\/","title":{"rendered":"Adarsh Agrawal v. ITO (2020) 77 ITR 52 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the parties have denied the cash loans, not examined the parties, neither original agreement was\u00a0 brought on record neither\u00a0 report\u00a0 of hand writing\u00a0 expert obtained. Reassessment is held to be not valid. Correct\u00a0 course\u00a0 of action could\u00a0 have been action u\/s. 153C and not reassessment. Accordingly the addition is \u00a0deleted.<em> (<\/em>AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years-Search and seizure\u2013 Alleged cash loans\u2013Parties denying  cash loans-Reassessment is held to be nor valid\u2013Correct legal course could have been action u\/s. 153C and not reassessment\u2013Addition is deleted. [S. 132, 153A, 153C, 148]  <\/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-11000","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Rq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11000","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=11000"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11000\/revisions"}],"predecessor-version":[{"id":11001,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11000\/revisions\/11001"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}