{"id":27836,"date":"2022-06-26T22:44:06","date_gmt":"2022-06-26T17:14:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/n-r-agarwal-industries-ltd-v-acit-202191-itr-503-surat-trib-2\/"},"modified":"2022-06-26T22:44:06","modified_gmt":"2022-06-26T17:14:06","slug":"n-r-agarwal-industries-ltd-v-acit-202191-itr-503-surat-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/n-r-agarwal-industries-ltd-v-acit-202191-itr-503-surat-trib-2\/","title":{"rendered":"N. R. Agarwal Industries Ltd. v. ACIT (2021)91 ITR 503 (Surat) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 Commissioner (Appeals) cannot introduce new source of income.\u00a0 Assessment to be confined to items of income which were subject matter of original assessment<strong>.<\/strong> (AY.2007-08 to 2013-14).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Power of enhancement of income-Commissioner (Appeals) cannot introduce new source of income-Assessment to be confined to items of income which were subject matter of original assessment. [S.. 251(1)(a)] <\/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-27836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7eY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27836","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=27836"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27836\/revisions"}],"predecessor-version":[{"id":27837,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27836\/revisions\/27837"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}