{"id":1435,"date":"2018-06-23T08:58:28","date_gmt":"2018-06-23T08:58:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-texraj-realty-p-ltd-gujhc-www-itatonline-org\/"},"modified":"2019-05-18T06:18:50","modified_gmt":"2019-05-18T06:18:50","slug":"pcit-v-texraj-realty-p-ltd-gujhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-texraj-realty-p-ltd-gujhc-www-itatonline-org\/","title":{"rendered":"PCIT v. Texraj Realty P. Ltd ( 2018) 95 Taxmann.com  102  (Guj)(HC), www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Addition of undisclosed income cannot be made on the basis of (a) entries in dairy found during survey &amp; (b) admission of director in s. 133A survey if assessee has filed a retraction and alleged that the entries\/ statement were recorded under pressure. Statement u\/s 133A is merely information simplicitor and not evidence per se. Addition cannot be sustained if the Dept has not investigated the matter and find material to support the addition . \u00a0( TA No. 612\/2018, dt. 12.06.2018) (AY.2011-12)<\/p>\n<p><strong><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Texraj-68-Retraction-Survey-.pdf\">[Click here to download PDF file]<\/a>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68:Cash credits- Survey-Addition of undisclosed income cannot be made on the basis of (a) entries in dairy found during survey &#038; (b) admission of director in s. 133A survey if assessee has filed a retraction and alleged that the entries\/ statement were recorded under pressure. Statement u\/s 133A is merely information simplicitor and not evidence per se. Addition cannot be sustained if the Dept has not investigated the matter and find material to support the addition. [S.133A ]<\/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-1435","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-n9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1435","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=1435"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1435\/revisions"}],"predecessor-version":[{"id":5463,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1435\/revisions\/5463"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}