{"id":25628,"date":"2022-03-17T13:22:33","date_gmt":"2022-03-17T07:52:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/elite-realtech-pvt-ltd-v-acit-2021-88-itr-401-delhitrib\/"},"modified":"2022-03-17T13:22:33","modified_gmt":"2022-03-17T07:52:33","slug":"elite-realtech-pvt-ltd-v-acit-2021-88-itr-401-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/elite-realtech-pvt-ltd-v-acit-2021-88-itr-401-delhitrib\/","title":{"rendered":"Elite Realtech Pvt. Ltd. v. ACIT (2021) 88 ITR 401 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0\u00a0no corroborative evidence had been brought by the Revenue on post-dated cheques based on the first search. The Commissioner (Appeals) as well as the Assessing Officer had failed to establish that the assessee-company was involved in unexplained or unaccounted money transactions. Addition was held to be not valid. \u00a0(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-No incriminating material was found-Addition cannot be made merely on the basis of post dated cheques without any corroborative evidence. [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-25628","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Fm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25628","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=25628"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25628\/revisions"}],"predecessor-version":[{"id":25629,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25628\/revisions\/25629"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}