{"id":351,"date":"2018-04-29T16:03:09","date_gmt":"2018-04-29T16:03:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nawaz-singhania-mrs-v-dcit-2018-168-itd-478-mum-trib\/"},"modified":"2019-03-09T09:04:54","modified_gmt":"2019-03-09T09:04:54","slug":"nawaz-singhania-mrs-v-dcit-2018-168-itd-478-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nawaz-singhania-mrs-v-dcit-2018-168-itd-478-mum-trib\/","title":{"rendered":"Nawaz Singhania  (Mrs.) v.     DCIT (2018) 168 ITD 478\/ 162 DTR 137\/ 191 TTJ 650  (Mum)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assesse the Tribunal held that ; if Gross weight of jewellery disclosed in regular returns was in excess of gross weight of jewellery found in search, no seizure\/addition was permissible. CBDT Instruction No. 1961, dated 11-5-1994 ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.69A: Un explained moneys- Gross weight of jewellery disclosed in regular returns was in excess of gross weight of jewellery found in search, no seizure\/addition was permissible. [ 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":[1],"tags":[],"class_list":["post-351","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/351","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=351"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/351\/revisions"}],"predecessor-version":[{"id":4304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/351\/revisions\/4304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}