{"id":25414,"date":"2022-03-12T15:59:10","date_gmt":"2022-03-12T10:29:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sensitive-vanijya-p-ltd-v-acit-2021-86-itr-99-kol-trib-2\/"},"modified":"2022-03-12T15:59:10","modified_gmt":"2022-03-12T10:29:10","slug":"sensitive-vanijya-p-ltd-v-acit-2021-86-itr-99-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sensitive-vanijya-p-ltd-v-acit-2021-86-itr-99-kol-trib-2\/","title":{"rendered":"Sensitive Vanijya P. Ltd. v. ACIT (2021) 86 ITR 99 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the additions made in the order passed under section\u00a0153A\u00a0read with section\u00a0143(3)\u00a0of the Act were not based on any incriminating material found during search and as the assessment for the assessment year 2011-12 had not abated, the additions made by the Assessing Officer had to be deleted. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-No incriminating material-Addition not sustainable-Share application money-Share premium-Identity  of share holder established-Addition  was 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-25414","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6BU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25414","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=25414"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25414\/revisions"}],"predecessor-version":[{"id":25415,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25414\/revisions\/25415"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}