{"id":3620,"date":"2019-01-09T13:22:43","date_gmt":"2019-01-09T13:22:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/surumy-mammotty-smt-2018-65-itr-85-chennai-trib\/"},"modified":"2019-01-09T16:11:47","modified_gmt":"2019-01-09T16:11:47","slug":"surumy-mammotty-smt-2018-65-itr-85-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surumy-mammotty-smt-2018-65-itr-85-chennai-trib\/","title":{"rendered":"ACIT v.Surumy Mammotty  (Smt.) (2018) 65 ITR  85 (Chennai) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the asessee the Tribunal held that\u00a0other than the details filed by the assessee during the course of assessment proceedings, there was no reference to any new material relating to the assessee found during the course of search operation. When documents or bullion or other material were not available against the assessee, initiation of proceedings under section\u00a0153C\u00a0itself was bad in law. ( AY.2007 -08 , 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment &#8211; Income of any other person &#8211; Search -No incriminating material was  found during course of search \u2014 Assessment is  not valid.[ S.153A ]<\/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-3620","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Wo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3620","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=3620"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3620\/revisions"}],"predecessor-version":[{"id":3622,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3620\/revisions\/3622"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}