{"id":1454,"date":"2018-06-24T08:27:41","date_gmt":"2018-06-24T08:27:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vinod-kumar-gupta-v-dcit-2018-165-dtr-409-delhi-hc\/"},"modified":"2018-12-09T10:19:04","modified_gmt":"2018-12-09T10:19:04","slug":"vinod-kumar-gupta-v-dcit-2018-165-dtr-409-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vinod-kumar-gupta-v-dcit-2018-165-dtr-409-delhi-hc\/","title":{"rendered":"Vinod Kumar Gupta v. DCIT  (2018) 165 DTR 409\/ 305 CTR 288 (Delhi) (HC)"},"content":{"rendered":"<p><em>Dismissing the appeal the Court held that ,<\/em><em>documents seized revealed total expenditure that assessee incurred in respect of both his children was not \u00a0disclosed in the return of income , accordingly the \u00a0addition confirmed by the Tribunal is up held .<b><\/b>As both brothers have signed the panchnama there was no necessity \u00a0of issuing notice u\/s 153C of the Act <\/em><em>\u00a0( AY.2006 -07)\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment \u2013 Search-Documents seized revealed total expenditure that assessee incurred in respect of both his children was not  disclosed in the return of income , addition confirmed by the Tribunal is up held . As both brothers have signed the panchnama there was no necessity  of issuing notice u\/s 153C of the Act .  [ S.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-1454","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ns","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1454","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=1454"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1454\/revisions"}],"predecessor-version":[{"id":3161,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1454\/revisions\/3161"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}