{"id":22889,"date":"2021-11-24T13:14:29","date_gmt":"2021-11-24T07:44:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acite-v-everest-education-society-2021-188-itd-8-punetrib\/"},"modified":"2021-11-24T13:14:29","modified_gmt":"2021-11-24T07:44:29","slug":"acite-v-everest-education-society-2021-188-itd-8-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acite-v-everest-education-society-2021-188-itd-8-punetrib\/","title":{"rendered":"ACIT(E) v. Everest Education Society. (2021) 188 ITD 8 (Pune)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that when no addition was made in respect of recorded reason for which the notice u\/s 148 was issued, the Assessing Officer cannot make any other addition. (AY. 2008-09, 2009-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Anonymous donation-Notice for under utilisation of income-No addition was made in respect of notice issued-Addition made on account of anonymous donation is held to be without jurisdiction and bad in law. [S. 115BBC, 148] <\/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-22889","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Xb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22889","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=22889"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22889\/revisions"}],"predecessor-version":[{"id":22890,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22889\/revisions\/22890"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}