{"id":2139,"date":"2018-08-26T07:25:41","date_gmt":"2018-08-26T07:25:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-origin-express-i-north-pvt-ltd-2018-63-itr-71-sn-delhi\/"},"modified":"2018-08-26T07:25:41","modified_gmt":"2018-08-26T07:25:41","slug":"acit-v-origin-express-i-north-pvt-ltd-2018-63-itr-71-sn-delhi","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-origin-express-i-north-pvt-ltd-2018-63-itr-71-sn-delhi\/","title":{"rendered":"ACIT v. Origin Express (I) North Pvt. Ltd (2018) 63 ITR 71 (SN) (Delhi)"},"content":{"rendered":"<p>On Revenue\u2019s appeal, the Tribunal reversed the CIT(A)\u2019s Order and held that where the AO had repeatedly asked the assessee to produce the necessary details but the books of account were not produced, the AO rightly rejected the books of accounts by invoking the provisions of section 145(3) of the Act. (ITA No. 734\/Del\/2014) (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145: Method of accounting \u2013 Failure  to produce the necessary details as asked by the AO-Rejection of  the books of accounts is held to be justified .[S.145(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-2139","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2139","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=2139"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2139\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}