{"id":11016,"date":"2020-04-02T07:32:58","date_gmt":"2020-04-02T07:32:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-mahesh-bansal-2020-77-itr-205-indoretrib\/"},"modified":"2021-06-18T06:25:45","modified_gmt":"2021-06-18T00:55:45","slug":"dy-cit-v-mahesh-bansal-2020-77-itr-205-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mahesh-bansal-2020-77-itr-205-indoretrib\/","title":{"rendered":"Dy.CIT v. Mahesh Bansal (2020) 77 ITR 205  \/ 190 DTR 438\/204 TTJ 773   (Indore)(Trib.)"},"content":{"rendered":"<p>Affirming the\u00a0 order of the CIT(A) the Tribunal held that addition only on basis of Pen Drive seized from third party.\u00a0 Department failing to establish any connection either business or personal of assessee with third party an no efforts to summon third party. No incriminating material found during search. \u00a0Accordingly deletion of addition is held to be valid.<strong>\u00a0 <\/strong>(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Addition only on basis of Pen Drive seized from third party-Department failing to establish any connection either business or personal of assessee with third party-No efforts to summon third party-No Incriminating material found during search-Addition is not valid. [S. 68, 132] <\/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-11016","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2RG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11016","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=11016"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11016\/revisions"}],"predecessor-version":[{"id":19468,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11016\/revisions\/19468"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}