{"id":22887,"date":"2021-11-24T13:14:08","date_gmt":"2021-11-24T07:44:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-alembic-merchants-p-ltd-2021-188-itd-289-kol-trib\/"},"modified":"2021-11-24T13:14:08","modified_gmt":"2021-11-24T07:44:08","slug":"dcit-v-alembic-merchants-p-ltd-2021-188-itd-289-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-alembic-merchants-p-ltd-2021-188-itd-289-kol-trib\/","title":{"rendered":"DCIT v. Alembic Merchants (P.) Ltd. (2021) 188 ITD 289 (Kol.) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that there was no specific inputs connecting said information with case of assessee.\u00a0 No bank account or entry operator was named which could be linked to assessee. The Assessing Officer had not specified nature of accommodation entry like whether it was income\/expenses\/capital \/share\/loan etc. Order of CIT (A) was affirmed. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Cash credits-Bogus accommodation entry-General information-Reassessment  is held to be not valid. [S. 68] <\/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-22887","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5X9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22887","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=22887"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22887\/revisions"}],"predecessor-version":[{"id":22888,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22887\/revisions\/22888"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}