{"id":1384,"date":"2018-06-17T12:29:22","date_gmt":"2018-06-17T12:29:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/manojkumar-babulal-agarwal-v-secretary-itsc-2017-83-taxmann-com-139-guj-hc-editorial-slp-is-granted-to-the-assessee-manojkumar-babulal-agarwal-v-secretary-itsc-2018-255-taxman-2\/"},"modified":"2018-09-09T06:21:28","modified_gmt":"2018-09-09T06:21:28","slug":"manojkumar-babulal-agarwal-v-secretary-itsc-2017-83-taxmann-com-139-guj-hc-editorial-slp-is-granted-to-the-assessee-manojkumar-babulal-agarwal-v-secretary-itsc-2018-255-taxman-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manojkumar-babulal-agarwal-v-secretary-itsc-2017-83-taxmann-com-139-guj-hc-editorial-slp-is-granted-to-the-assessee-manojkumar-babulal-agarwal-v-secretary-itsc-2018-255-taxman-2\/","title":{"rendered":"Manojkumar  Babulal Agarwal v. Secretary, ITSC ( 2017) 83 taxmann.com 139\/( 2018) 406 ITR  481  ( Guj) (HC)  Editorial: SLP is granted to the assessee , Manojkumar  Babulal Agarwal v. Secretary, ITSC ( 2018) 255 Taxman ( 2018) 255 Taxman 170 (SC)\/ 403 ITR 311 ( St.)"},"content":{"rendered":"<p>Dismissing the petition the Court held that, failure of the assessee \u00a0to substantiate that entire unaccounted income from seized documents did not belong to him in respect of off market commodity transactions and hedging transaction.\u00a0Accordingly the rejection of application\u00a0by the Settlement Commission was held to be justified\u00a0 ( AY. 2007 -08 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245D : Settlement Commission -Broker \u2013 Search and seizure- Failure to substantiate that entire unaccounted income from seized documents did not belong to him in respect of off market commodity transactions and hedging transaction -Rejection of application was held to be justified [ S. 69A, 153A, 245C ]<\/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-1384","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1384","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=1384"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1384\/revisions"}],"predecessor-version":[{"id":2297,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1384\/revisions\/2297"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}