{"id":23126,"date":"2021-12-18T17:55:25","date_gmt":"2021-12-18T12:25:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-narula-educational-trust-2021-189-itd-31-86-itr-365-211-ttj-39-205-dtr-95-kol-trib-2\/"},"modified":"2021-12-18T17:55:25","modified_gmt":"2021-12-18T12:25:25","slug":"acit-v-narula-educational-trust-2021-189-itd-31-86-itr-365-211-ttj-39-205-dtr-95-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-narula-educational-trust-2021-189-itd-31-86-itr-365-211-ttj-39-205-dtr-95-kol-trib-2\/","title":{"rendered":"ACIT v. Narula Educational Trust. (2021) 189 ITD 31 \/ 86 ITR 365 \/ 211 TTJ 39 \/ 205 DTR 95 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that valuation report cannot be held to be incriminating material hence addition was held to be not valid. Tribunal also held that DDIT (Inv)\/ADIT (Inv) was empowered to make reference to Valuation Officer inserted by section 132(9D) only after 1-4-2017 by an amendment by Finance Act, 2017. (AY. 2008-09 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Valuation report-Valuation report cannot be held to be incriminating material-Addition held to be not valid-DDIT (Inv)\/ADIT (Inv) was empowered to make reference to Valuation Officer inserted by section 132(9D) only after 1-4-2017 by an amendment by Finance Act, 2017  [S. 132,132(9D), 142A] <\/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-23126","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-610","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23126","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=23126"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23126\/revisions"}],"predecessor-version":[{"id":23127,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23126\/revisions\/23127"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}