{"id":16680,"date":"2021-04-14T11:39:11","date_gmt":"2021-04-14T06:09:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/n-roja-v-acit-2020-184-itd-329-196-dtr-134-208-ttj-603-cuttack-trib\/"},"modified":"2021-04-14T11:39:11","modified_gmt":"2021-04-14T06:09:11","slug":"n-roja-v-acit-2020-184-itd-329-196-dtr-134-208-ttj-603-cuttack-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/n-roja-v-acit-2020-184-itd-329-196-dtr-134-208-ttj-603-cuttack-trib\/","title":{"rendered":"N. Roja v. ACIT (2020) 184 ITD 329 \/ 196 DTR 134 \/ 208 TTJ 603 (Cuttack) (Trib.)"},"content":{"rendered":"<p>Tribunal held that where several incriminating materials were found during course of search, Assessing Officer can interfere with assessment originally completed while making assessment under section 153A\u00a0 of the Act. (AY. 2010-11 to 2014-15, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Several incriminating materials were found during course of search-Assessing Officer can interfere with original assessment while making assessment. [S. 143(1)(a)] <\/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-16680","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4l2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16680","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=16680"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16680\/revisions"}],"predecessor-version":[{"id":16681,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16680\/revisions\/16681"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}