{"id":18598,"date":"2021-05-25T11:36:57","date_gmt":"2021-05-25T06:06:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sonal-uday-vora-smt-2021-85-itr-276-ahd-trib-2\/"},"modified":"2021-05-25T11:36:57","modified_gmt":"2021-05-25T06:06:57","slug":"dy-cit-v-sonal-uday-vora-smt-2021-85-itr-276-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sonal-uday-vora-smt-2021-85-itr-276-ahd-trib-2\/","title":{"rendered":"Dy. CIT v. Sonal Uday Vora (Smt.) (2021) 85 ITR 276 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the Assessing Officer had no jurisdiction under section\u00a0153A\u00a0of the Act to reassess for years for which the assessment proceedings were unabated in the absence of any incriminating materials found during the search proceeding from the premises of the assessee.(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Dumb documents-Addition is held to be bad in law. <\/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-18598","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4PY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18598","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=18598"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18598\/revisions"}],"predecessor-version":[{"id":18599,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18598\/revisions\/18599"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}