{"id":29864,"date":"2022-09-17T19:09:34","date_gmt":"2022-09-17T13:39:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-anjana-modi-2022-the-chambers-journal-march-p-114-mum-trib\/"},"modified":"2022-09-17T19:09:34","modified_gmt":"2022-09-17T13:39:34","slug":"dcit-v-anjana-modi-2022-the-chambers-journal-march-p-114-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-anjana-modi-2022-the-chambers-journal-march-p-114-mum-trib\/","title":{"rendered":"DCIT v. Anjana Modi ( 2022) The Chamber\u2019s Journal -March \u2013 P. 114 ( Mum) ( Trib)"},"content":{"rendered":"<p>Held that no addition can be made in section 153A proceedings\u00a0 in the absence of an incriminating material even if return of income is processed u\/s 143(1) of the Act . ( ITA .No. 541\/ Mum\/ 2021 dt 16 -2 2022 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment \u2013 Search or requisition- No addition can be made in the absence of an incriminating material even if return of income is processed u\/s 143(1) of the Act . [ S. 132, 143(1)]<\/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-29864","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7LG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29864","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=29864"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29864\/revisions"}],"predecessor-version":[{"id":29865,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29864\/revisions\/29865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}