{"id":18340,"date":"2021-05-17T14:38:58","date_gmt":"2021-05-17T09:08:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-sreeleathers-2021-86-itr-7-sn-kol-trib\/"},"modified":"2021-05-17T14:38:58","modified_gmt":"2021-05-17T09:08:58","slug":"acit-v-sreeleathers-2021-86-itr-7-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-sreeleathers-2021-86-itr-7-sn-kol-trib\/","title":{"rendered":"ACIT v. Sreeleathers (2021) 86 ITR 7 (SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, Lender companies directly replying to Assessing Officer pursuant to notices and filing\u00a0 documents called for.\u00a0 Inspectors report not furnished to the assessee, third party statement neither shown nor given an opportunity of cross examination, accordingly the addition is held to be not valid. (AY2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loans-Lender companies directly replying to Assessing Officer pursuant to notices and filing  documents called for-Inspectors report not furnished to the assessee-Third party statement neither shown nor given an opportunity of cross examination-Addition is held to be not valid. [S. 133(6), 133A]<\/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-18340","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4LO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18340","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=18340"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18340\/revisions"}],"predecessor-version":[{"id":18341,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18340\/revisions\/18341"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}