{"id":17493,"date":"2021-05-01T15:09:06","date_gmt":"2021-05-01T09:39:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/h-m-constructions-v-acit-2021-431-itr-196-karnhc\/"},"modified":"2021-05-01T15:09:06","modified_gmt":"2021-05-01T09:39:06","slug":"h-m-constructions-v-acit-2021-431-itr-196-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/h-m-constructions-v-acit-2021-431-itr-196-karnhc\/","title":{"rendered":"H. M. Constructions v. ACIT (2021) 431 ITR 196 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that , when a\u00a0 Document seized during search, statutory presumption that document belongs to person from whose possession seized .Burden on person to rebut presumption . On\u00a0 facts document disclosing receipt of\u00a0 on-money was found\u00a0 therefore addition is held to be justified. (BP . 1-4-1991 to 29-5-2001)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment \u2013 Document seized during search \u2014 Statutory presumption that document belongs to person from whose possession seized \u2014 Burden on person to rebut presumption \u2014 Document disclosing receipt of  on-money-Addition is held to be justified [ S.132(4A) ] <\/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-17493","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4y9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17493","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=17493"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17493\/revisions"}],"predecessor-version":[{"id":17494,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17493\/revisions\/17494"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}