{"id":2019,"date":"2018-08-13T12:55:16","date_gmt":"2018-08-13T12:55:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shrikant-mohta-v-cit-calhc-www-itatonline-org\/"},"modified":"2018-08-13T12:55:16","modified_gmt":"2018-08-13T12:55:16","slug":"shrikant-mohta-v-cit-calhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shrikant-mohta-v-cit-calhc-www-itatonline-org\/","title":{"rendered":"Shrikant Mohta  v. CIT ( Cal)(HC), www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that ; when search operations are conducted u\/s 132, the obligation of the assessee to file any return remains suspended till such time that a notice is issued for such purpose u\/s 153A(1)(a). If the return is filed within the reasonable time permitted by such notice u\/s 153A(1)(a), the return is deemed to have been filed within the time permitted u\/s 139 (1)\/ 139(3) and loss can be carried forward <strong>. <\/strong>\u00a0( ITAT No.20 of 2015, dt. 25.06.2018) (AY.2004 -05)<\/p>\n<p><strong>[Click here to download PDF file]<\/strong><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Shrikant-Mohta-Loss-Return-Search.pdf\">http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Shrikant-Mohta-Loss-Return-Search.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search- When search operations are conducted u\/s 132, the obligation of the assessee to file any return remains suspended till such time that a notice is issued for such purpose u\/s 153A(1)(a). If the return is filed within the reasonable time permitted by such notice u\/s 153A(1)(a), the return is deemed to have been filed within the time permitted u\/s 139 (1)\/ 139(3) and loss can be carried forward  .[ S.72, 80,139(1) , 139(3)]<\/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":[1],"tags":[],"class_list":["post-2019","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2019","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=2019"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2019\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}