{"id":25836,"date":"2022-03-22T18:01:58","date_gmt":"2022-03-22T12:31:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kantibhai-p-patel-v-dcit-2021-211-ttj-187-208-dtr-54-ahd-trib\/"},"modified":"2022-03-27T16:16:03","modified_gmt":"2022-03-27T10:46:03","slug":"kantibhai-p-patel-v-dcit-2021-211-ttj-187-208-dtr-54-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kantibhai-p-patel-v-dcit-2021-211-ttj-187-208-dtr-54-ahd-trib\/","title":{"rendered":"Kantibhai P. Patel v. DCIT (2021) 211 TTJ 187\/ 208 DTR 54 \/ Chhotalal P.Patel v. Dy .CIT (2021) 211 TTJ 187\/ 208 DTR 54  (Ahd) ( Trib)(Ahd.) (Trib.)"},"content":{"rendered":"<p>It has been held by the appellate tribunal that addition on account of on-money allegedly received by the assessee on sale of land could not be made in the assessment under s. 153C simply on the basis of some vague noting on a nondescript loose paper seized from the possession of the searched person (purchaser) and the statement of\u00a0 the said third party, without cross-examination, more so when the purchaser has filed an affidavit whereby he has affirmed on oath that the cash payments were not made to the assessee but to some old landowners\/ Banakhat owners and others who were claiming ownership in the said land and the contents of the affidavit remain uncontroverted. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search and seizure-loose paper in question was found from the possession of searched party-affidavit of searched person filed by the assessee to show that cash payment were made to landowners-deponent was not examined by the AO-No adverse inference can be drawn against the assessee. [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-25836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6II","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25836","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=25836"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25836\/revisions"}],"predecessor-version":[{"id":26067,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25836\/revisions\/26067"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}