{"id":13798,"date":"2020-11-14T14:55:55","date_gmt":"2020-11-14T14:55:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajay-baldevbhai-patel-v-ito-2020-80-itr-367-ahd-trib\/"},"modified":"2020-11-14T14:55:55","modified_gmt":"2020-11-14T14:55:55","slug":"ajay-baldevbhai-patel-v-ito-2020-80-itr-367-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-baldevbhai-patel-v-ito-2020-80-itr-367-ahd-trib\/","title":{"rendered":"Ajay Baldevbhai Patel v. ITO (2020) 80 ITR 367 ( Ahd) (Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee was not interested in pursuing his present appeal and had failed to explain the assessment before the Assessing Officer and the Commissioner (Appeals). No new facts or circumstances had been placed on record and the orders passed by the Revenue authorities had also gone unrebutted. \u00a0Order of CIT (A) is affirmed . AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment \u2013 No new facts \u2013 Addition is held to be justified . [ S.69B ] <\/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-13798","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ay","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13798","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=13798"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13798\/revisions"}],"predecessor-version":[{"id":13799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13798\/revisions\/13799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}