{"id":3395,"date":"2018-12-27T11:47:39","date_gmt":"2018-12-27T11:47:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ansal-properties-industries-2018-259-taxman-103-delhihc\/"},"modified":"2019-06-26T01:04:38","modified_gmt":"2019-06-26T01:04:38","slug":"cit-v-ansal-properties-industries-2018-259-taxman-103-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ansal-properties-industries-2018-259-taxman-103-delhihc\/","title":{"rendered":"CIT   v.  Ansal Properties &#038; Industries.  (2018) 259 Taxman 103\/170 DTR 225\/( 2019) 308 CTR 510 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the ,court held that merely\u00a0 on basis of certain figure appearing in diary seized from sister concern, an addition cannot be made since no other evidence was recorded during search nor concerned person against whose name entry in diary appeared was examined.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments\u2013Cash payments-diary seized from sister concern -Since no other evidence was recorded during search nor concerned person against whose name entry in diary appeared was examined, said addition was to be deleted. [S. 132(4)]<\/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":[1],"tags":[],"class_list":["post-3395","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-SL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3395","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=3395"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3395\/revisions"}],"predecessor-version":[{"id":5961,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3395\/revisions\/5961"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}