{"id":25065,"date":"2022-02-21T16:33:31","date_gmt":"2022-02-21T11:03:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-janson-investments-p-ltd-2021-208-dtr-105-karn-hc\/"},"modified":"2022-07-07T13:03:21","modified_gmt":"2022-07-07T07:33:21","slug":"pcit-v-janson-investments-p-ltd-2021-208-dtr-105-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-janson-investments-p-ltd-2021-208-dtr-105-karn-hc\/","title":{"rendered":"PCIT v. Janson Investments (P) Ltd. (2021) 208 DTR 105\/(2022)441 ITR 162 \/ 324 CTR 203 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal was justified in deleting the addition when an opportunity of cross examination was not provided. (AY. 1991-92 to 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Undisclosed investment-Statement recorded of third party-Opportunity of cross examination was not provided-Deletion of addition is held to be justified. [S. 69C] <\/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-25065","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6wh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25065","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=25065"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25065\/revisions"}],"predecessor-version":[{"id":28114,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25065\/revisions\/28114"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}