{"id":18100,"date":"2021-05-10T17:37:57","date_gmt":"2021-05-10T12:07:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/i-q-city-foundation-v-acit-2020-84-itr-212-2021-186-itd-555-kol-trib\/"},"modified":"2021-05-10T17:37:57","modified_gmt":"2021-05-10T12:07:57","slug":"i-q-city-foundation-v-acit-2020-84-itr-212-2021-186-itd-555-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/i-q-city-foundation-v-acit-2020-84-itr-212-2021-186-itd-555-kol-trib\/","title":{"rendered":"I Q City Foundation v. ACIT (2020) 84 ITR 212 \/ (2021) 186 ITD 555 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, recording satisfaction note by Assessing Officer that material recovered in search related to assessee\u00a0 is mandatory.\u00a0 Assessment made solely on basis of\u00a0 statement recorded during survey of another company without furnishing\u00a0 copy of\u00a0 statement or\u00a0 allowing it\u00a0 opportunity to cross-examine deponent.\u00a0 Assessment is held to be without jurisdiction. \u00a0\u00a0(AY.2014-15, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Recording satisfaction note by Assessing Officer that material recovered in search related to assessee  is mandatory-Assessment made solely on basis of  statement recorded during survey of another company without furnishing  copy of  statement or  allowing it  opportunity to cross-examine deponent-Statement recorded during survey-Assessment without jurisdiction. [S. 132, 132A, 153A] <\/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-18100","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4HW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18100","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=18100"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18100\/revisions"}],"predecessor-version":[{"id":18101,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18100\/revisions\/18101"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}