{"id":18657,"date":"2021-05-26T11:47:32","date_gmt":"2021-05-26T06:17:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-pipal-tree-ventures-pvt-ltd-2021-85-itr-78-199-dtr-129-snmum-trib\/"},"modified":"2021-05-26T11:47:32","modified_gmt":"2021-05-26T06:17:32","slug":"dy-cit-v-pipal-tree-ventures-pvt-ltd-2021-85-itr-78-199-dtr-129-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-pipal-tree-ventures-pvt-ltd-2021-85-itr-78-199-dtr-129-snmum-trib\/","title":{"rendered":"Dy. CIT v. Pipal Tree Ventures Pvt. Ltd. (2021) 85 ITR 78\/199 DTR 129 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that the CIT (A) has admitted the additional evidence and deleted the addition without giving sufficient time to the Assessing Officer to file the reply .\u00a0 Matter remanded to the Assessing Officer , relied on\u00a0 Bharat Fire and General Insurance Ltd. v. CIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b1964%5d%20053%20ITR%200108\">(1964)\u00a0 53 ITR 108<\/a>\u00a0(SC) and\u00a0CIT v. Allahabad Bank L td.\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b1969%5d%20073%20ITR%200745\">(1969) 73 ITR 745<\/a>\u00a0(SC).( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits &#8211; Share Premium \u2014 Additional evidence \u2013 Assessing Officer was not given sufficient time \u2013 Matter remanded [ S.133 (6) R.46A  ]  <\/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-18657","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4QV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18657","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=18657"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18657\/revisions"}],"predecessor-version":[{"id":18658,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18657\/revisions\/18658"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}