{"id":1721,"date":"2018-07-09T06:00:22","date_gmt":"2018-07-09T06:00:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sanjay-swaroop-v-acit-2018-65-itr-18-smc-delhi-trib\/"},"modified":"2018-07-09T06:00:22","modified_gmt":"2018-07-09T06:00:22","slug":"sanjay-swaroop-v-acit-2018-65-itr-18-smc-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjay-swaroop-v-acit-2018-65-itr-18-smc-delhi-trib\/","title":{"rendered":"Sanjay Swaroop v ACIT ( 2018) 65 ITR 18 ( SMC)( Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ,ddition based on the statement of third party and some notings found from laptop of third party- neither\u00a0 the copy of statement was provided nor opportunity to cross examination was provided .Addition was held to be bad in law .( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment- Best judgement- Addition based on the statement of third party and some notings found from laptop of third party- neither  the copy of statement was provided nor opportunity to cross examination was provided -Addition was held to be bad in law [ S. 144,148 153C ]<\/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-1721","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1721","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=1721"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1721\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}