{"id":18705,"date":"2021-05-26T12:33:38","date_gmt":"2021-05-26T07:03:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinesh-salecha-v-dy-cit-2021-85-itr-41-snmum-trib\/"},"modified":"2021-05-26T12:33:38","modified_gmt":"2021-05-26T07:03:38","slug":"dinesh-salecha-v-dy-cit-2021-85-itr-41-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-salecha-v-dy-cit-2021-85-itr-41-snmum-trib\/","title":{"rendered":"Dinesh Salecha v. Dy. CIT (2021) 85 ITR 41 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held\u00a0\u00a0 that the addition had been made under section\u00a0153A\u00a0on the basis of statements of various parties obtained during the survey and search. Additions of unsecured loan had been made on the basis of entries in the regular books of account duly reflected in the assessee\u2019s financial accounts. There was no reference to material found during the search in the additions made. Although in these cases the earlier assessments were not done under section\u00a0143(3)\u00a0it was not the case of the Department that there was time for assessment under section\u00a0143(3)\u00a0. These assessments were unabated. Therefore, the additions made in these assessment orders without reference to any incriminating material found during search were not sustainable.( AY.2008-09, 2009-10, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search-Unabated assessment- No incriminating material &#8211;    Includes assessments for years for which time for issue of  notice under section 143(2) has lapsed [ S.132, 143 (2)] <\/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-18705","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4RH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18705","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=18705"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18705\/revisions"}],"predecessor-version":[{"id":18706,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18705\/revisions\/18706"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}