{"id":27770,"date":"2022-06-26T22:26:12","date_gmt":"2022-06-26T16:56:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aps-steel-pvt-ltd-v-ito-2021-91-itr-25-sn-bang-trib-2\/"},"modified":"2022-06-26T22:26:12","modified_gmt":"2022-06-26T16:56:12","slug":"aps-steel-pvt-ltd-v-ito-2021-91-itr-25-sn-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aps-steel-pvt-ltd-v-ito-2021-91-itr-25-sn-bang-trib-2\/","title":{"rendered":"APS Steel Pvt. Ltd v. ITO (2021) 91 ITR 25 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that statement recorded in course of\u00a0 search. Admission by person in control of\u00a0 Company.\u00a0 Suppression of\u00a0 sales. Statement not retracted, reassessment notice is valid.\u00a0\u00a0 (AY. 2010-11, 2011-12, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Statement recorded in course of  search-Admission by person in control of  Company-Suppression of  sales-Statement not retracted-Reassessment notice is valid. [S. 132(4), 148] <\/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-27770","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7dU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27770","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=27770"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27770\/revisions"}],"predecessor-version":[{"id":27771,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27770\/revisions\/27771"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}