{"id":36918,"date":"2023-09-06T11:41:18","date_gmt":"2023-09-06T06:11:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raju-verma-v-dy-cit-2022-98-itr-15-sn-dehradun-trib\/"},"modified":"2023-09-06T11:41:18","modified_gmt":"2023-09-06T06:11:18","slug":"raju-verma-v-dy-cit-2022-98-itr-15-sn-dehradun-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raju-verma-v-dy-cit-2022-98-itr-15-sn-dehradun-trib\/","title":{"rendered":"Raju Verma v. Dy. CIT (2022) 98 ITR 15 (SN.) (Dehradun) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 in respect of\u00a0 assessments not abating on date of\u00a0 search when\u00a0 no incriminating material\u00a0 were found addition cannot be made. With regard to loss incurred, the Assessing Officer was to determine the type of loss, speculative, non-speculative or business and allow it in accordance with the provisions of law. (AY. 2006-07 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Assessments not abating on date of  search-No incriminating material-Addition cannot be made-Loss on sale of investments-Matter remanded.   [S. 73] <\/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-36918","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Bs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36918","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=36918"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36918\/revisions"}],"predecessor-version":[{"id":36919,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36918\/revisions\/36919"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}