{"id":13099,"date":"2020-10-18T10:19:35","date_gmt":"2020-10-18T10:19:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/alankar-saphire-developers-v-dy-cit-2020-81-itr-549-delhi-trib\/"},"modified":"2020-10-18T10:19:35","modified_gmt":"2020-10-18T10:19:35","slug":"alankar-saphire-developers-v-dy-cit-2020-81-itr-549-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alankar-saphire-developers-v-dy-cit-2020-81-itr-549-delhi-trib\/","title":{"rendered":"Alankar Saphire Developers v Dy. CIT (2020) 81 ITR 549 (Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the appellate Tribunal held that\u00a0 when\u00a0 no incriminating documents were found in the course of search, items already disclosed in original return of income and balance-sheet to revenue department and such assessment have completed prior to date of search and no assessment was abated.\u00a0 Addition is held to be not justified . <em>\u00a0(<\/em> AY.2003-04 to 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search-  No incriminating documents were found in the course of search- Items already disclosed in original return of income and balance-sheet to revenue department and such assessment have completed prior to date of search and no assessment was abated.  [ S.68 ]<\/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":[21],"tags":[],"class_list":["post-13099","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3ph","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13099","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=13099"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13099\/revisions"}],"predecessor-version":[{"id":13100,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13099\/revisions\/13100"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}