{"id":29014,"date":"2022-08-02T11:11:50","date_gmt":"2022-08-02T05:41:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vijayshree-food-products-p-ltd-v-acit-2022-93-itr-206-delhi-trib\/"},"modified":"2022-08-02T11:11:50","modified_gmt":"2022-08-02T05:41:50","slug":"vijayshree-food-products-p-ltd-v-acit-2022-93-itr-206-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vijayshree-food-products-p-ltd-v-acit-2022-93-itr-206-delhi-trib\/","title":{"rendered":"Vijayshree Food Products P. Ltd. v. ACIT (2022) 93 ITR 206 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that opportunity to cross-examine alleged entry providers not provided. Reopening\u00a0 solely on unverified, unrectified, unsubstantiated and\u00a0 unconfirmed statements of\u00a0 third parties. Not valid. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Search and seizure-Share application money-Assessment  third person-Opportunity to cross-examine alleged entry providers not provided-Reopening  solely on unverified, unrectified, unsubstantiated and  unconfirmed statements of  third parties-Not valid. [S. 131(1)(d), 132(4), 148, 153C]  <\/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-29014","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7xY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29014","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=29014"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29014\/revisions"}],"predecessor-version":[{"id":29015,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29014\/revisions\/29015"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}