{"id":16141,"date":"2021-03-30T19:54:16","date_gmt":"2021-03-30T14:24:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-tyrone-patrick-lemos-v-ito-2021-the-chambers-journal-march-p-184-ahd-trib\/"},"modified":"2021-03-30T19:54:16","modified_gmt":"2021-03-30T14:24:16","slug":"shri-tyrone-patrick-lemos-v-ito-2021-the-chambers-journal-march-p-184-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-tyrone-patrick-lemos-v-ito-2021-the-chambers-journal-march-p-184-ahd-trib\/","title":{"rendered":"Shri Tyrone Patrick Lemos v .ITO ( 2021) The Chamber\u2019s Journal \u2013 March -P. 184 ( Ahd) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that where no addition was made on account of the income which have alleged to have escaped assessment , the Assessing Officer cannot make any addition on any different ground which did not form part of the reasons recorded . Relied on CIT v. Mohmed Juned Dadani ( 2014) 355 ITR 172 ( Guj) (HC) ( ITA No. 2414\/ Ahd\/ 2018\u00a0 dt 20 -11-2020 ) (AY. 2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment &#8211;  No addition was made on reasons recorded \u2013 Additions made on any other income which does not form part of reasons recorded cannot be sustained [S.2(22)(e ),  148 ]  <\/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-16141","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4cl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16141","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=16141"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16141\/revisions"}],"predecessor-version":[{"id":16142,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16141\/revisions\/16142"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}