{"id":27728,"date":"2022-06-26T22:09:57","date_gmt":"2022-06-26T16:39:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ceylon-pentecostal-mission-v-acit-2021-214-ttj-651-91-itr-54-sn-207-dtr-249-chenaitrib-2\/"},"modified":"2022-06-26T22:09:57","modified_gmt":"2022-06-26T16:39:57","slug":"ceylon-pentecostal-mission-v-acit-2021-214-ttj-651-91-itr-54-sn-207-dtr-249-chenaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ceylon-pentecostal-mission-v-acit-2021-214-ttj-651-91-itr-54-sn-207-dtr-249-chenaitrib-2\/","title":{"rendered":"Ceylon Pentecostal Mission v. ACIT (2021) 214 TTJ 651 \/ 91 ITR 54 (SN) \/ 207 DTR 249 (Chenai)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 no intimation was given to the assessee before making the adjustment towards capital gains and accumulation of income under section\u00a011(2)\u00a0of the Act. Therefore, the adjustment made by the Assessing Officer towards capital gains and accumulation of income under section\u00a011(2)\u00a0of the Act had to be deleted. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1)(a) : Assessment-Intimation-Prima facie adjustments-Capital gains-Exemption denied-No intimation before making adjustments-Adjustments is not sustainable. [S. 11(1A), 11(2)]<\/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-27728","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7de","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27728","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=27728"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27728\/revisions"}],"predecessor-version":[{"id":27729,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27728\/revisions\/27729"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}