{"id":25832,"date":"2022-03-22T18:00:55","date_gmt":"2022-03-22T12:30:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sinnar-thermal-power-ltd-v-dy-cit-2021-89-itr-263-mum-trib-4\/"},"modified":"2022-03-22T18:00:55","modified_gmt":"2022-03-22T12:30:55","slug":"sinnar-thermal-power-ltd-v-dy-cit-2021-89-itr-263-mum-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sinnar-thermal-power-ltd-v-dy-cit-2021-89-itr-263-mum-trib-4\/","title":{"rendered":"Sinnar Thermal Power Ltd. v. Dy.CIT (2021) 89 ITR 263 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that no addition or disallowance can be made in assessments framed under section\u00a0153A\u00a0of the\u00a0Act in respect of assessments concluded on the date of search, unless any incriminating materials were found during the course of search relatable to such assessment year, enabling the Assessing Officer to disturb the stand taken by him earlier either in the intimation under section\u00a0143(1)\u00a0of the Act or in the scrutiny assessment under section\u00a0143(3)\u00a0of the Act. (AY.2011-12 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-No incriminating materials-Addition cannot be made. [S. 143(1), 143(3)] <\/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-25832","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6IE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25832","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=25832"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25832\/revisions"}],"predecessor-version":[{"id":25833,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25832\/revisions\/25833"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}