{"id":1623,"date":"2018-07-05T11:17:51","date_gmt":"2018-07-05T11:17:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/satish-chand-agarwal-v-ito-2018-64-itr-713-jaipur-trib\/"},"modified":"2018-07-05T11:17:51","modified_gmt":"2018-07-05T11:17:51","slug":"satish-chand-agarwal-v-ito-2018-64-itr-713-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satish-chand-agarwal-v-ito-2018-64-itr-713-jaipur-trib\/","title":{"rendered":"Satish Chand Agarwal  v. ITO (2018 64 ITR  713 (Jaipur) (Trib)"},"content":{"rendered":"<p>Tribunal held that merely on the basis of statement surrendered during survey\u00a0which was\u00a0 retracted addition cannot be made . Onus\u00a0 is on AO\u00a0 to investigate further and establish additions made on basis of surrender .Addition of Rs 1,42,778on account of gross profit was confirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment &#8211; Income from undisclosed sources \u2014 Survey &#8211; Surrendered during survey and assessee retracting statement \u2014 Onus  is on AO  to investigate further and establish additions made on basis of surrender- Addition of Rs 1,42,778 on account of gross profit was confirmed.  [ 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-1623","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1623","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=1623"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1623\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}