{"id":17998,"date":"2021-05-10T16:59:08","date_gmt":"2021-05-10T11:29:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-s-chandrasekara-chandilya-v-acit-2020-84-itr-46-sn-chennaitrib\/"},"modified":"2021-05-10T16:59:08","modified_gmt":"2021-05-10T11:29:08","slug":"dr-s-chandrasekara-chandilya-v-acit-2020-84-itr-46-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-s-chandrasekara-chandilya-v-acit-2020-84-itr-46-sn-chennaitrib\/","title":{"rendered":"Dr. S. Chandrasekara Chandilya v. ACIT (2020) 84 ITR 46 (SN.) (Chennai)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 ad hoc addition on\u00a0 basis of\u00a0 third party information that assessee has received consultation charges in cash is held to be not permissible. Matter remanded to Assessing Officer to ascertain whether amount was part of\u00a0 income declared by\u00a0 assessee and if\u00a0 so delete additions. <em>(<\/em>AY. 2012-13 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Income from undisclosed sources-Ad hoc addition basis of third party information-Matter remanded to the Assessing Officer. [S. 194J]<\/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-17998","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Gi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17998","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=17998"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17998\/revisions"}],"predecessor-version":[{"id":17999,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17998\/revisions\/17999"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}