{"id":24484,"date":"2022-01-29T12:46:32","date_gmt":"2022-01-29T07:16:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ankit-manubhai-kachadiya-v-dcit-2021-191-itd-618-surat-trib\/"},"modified":"2022-01-29T12:46:32","modified_gmt":"2022-01-29T07:16:32","slug":"ankit-manubhai-kachadiya-v-dcit-2021-191-itd-618-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ankit-manubhai-kachadiya-v-dcit-2021-191-itd-618-surat-trib\/","title":{"rendered":"Ankit Manubhai Kachadiya v. DCIT (2021) 191 ITD 618 (Surat) (Trib.)"},"content":{"rendered":"<p>In the course of search Gold seized was 636.790 grams embedded with diamonds of 7.95 carats, and in assessee&#8217;s family there were three married ladies. The Assessing Officer assessed the seized gold as unexplained investment. On appeal the Tribunal held that in assessee\u2019s family\u00a0 there were three married ladies\u00a0 who may hold gold up to 1500 grams, which need not to be explained by assessee, as per CBDT Instruction No. 1916, dated 11-5-1994.\u00a0 Gold seized was below limit prescribed by CBDT addition was deleted. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Search and Seizure-Jewellery seized-Below limit prescribed by CBDT Circular No 1916, dt. 11-5-1994-Addition was deleted. [S. 132] <\/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-24484","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24484","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=24484"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24484\/revisions"}],"predecessor-version":[{"id":24485,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24484\/revisions\/24485"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}