{"id":27788,"date":"2022-06-26T22:32:04","date_gmt":"2022-06-26T17:02:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/n-r-agarwal-industries-ltd-v-acit-202191-itr-503-surat-trib\/"},"modified":"2022-06-26T22:32:04","modified_gmt":"2022-06-26T17:02:04","slug":"n-r-agarwal-industries-ltd-v-acit-202191-itr-503-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/n-r-agarwal-industries-ltd-v-acit-202191-itr-503-surat-trib\/","title":{"rendered":"N. R. Agarwal Industries Ltd. v. ACIT (2021)91 ITR 503 (Surat) (Trib.)"},"content":{"rendered":"<p>Held that addition cannot be made in absence of any incriminating material found during the course of search in respect of unabated assessment.\u00a0 (AY.2007-08 to 2013-14).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Unabated assessment-No addition can be made in absence of any incriminating material found during the course of search-Assessment not valid. [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-27788","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ec","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27788","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=27788"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27788\/revisions"}],"predecessor-version":[{"id":27789,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27788\/revisions\/27789"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}