{"id":36940,"date":"2023-09-06T11:50:32","date_gmt":"2023-09-06T06:20:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/radhika-goel-smt-v-dy-cit-2022-95-itr-39-chdtrib\/"},"modified":"2023-09-06T11:50:32","modified_gmt":"2023-09-06T06:20:32","slug":"radhika-goel-smt-v-dy-cit-2022-95-itr-39-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/radhika-goel-smt-v-dy-cit-2022-95-itr-39-chdtrib\/","title":{"rendered":"Radhika Goel (Smt) v. Dy. CIT (2022) 95 ITR 39 (Chd)(Trib)"},"content":{"rendered":"<p>The Tribunal held that the application for settlement in the case of Rohit Traders\u00a0 a firm in which assessee was a partner, had been accepted by the Settlement Commission, the long-term capital gains allegedly relating to the assessee already stood disclosed and taxed in the hands of R and, therefore, it could not be taxed again in the hands of the assessee. (AY.2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Settlement Commission-Assessment of  third person-Double taxation-Long-term capital gains-Capital gains relating to assessee already disclosed and taxed in hands of  firm, in which  the assessee was partner, and accepted by Settlement Commission-Cannot be taxed again in hands of  assessee. [S. 10(38),  45, 132, 153C, 245A(4), 245D] <\/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-36940","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9BO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36940","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=36940"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36940\/revisions"}],"predecessor-version":[{"id":36941,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36940\/revisions\/36941"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}