{"id":37420,"date":"2023-09-07T15:03:10","date_gmt":"2023-09-07T09:33:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-sanjay-chhabra-2023453-itr-516-rajhc\/"},"modified":"2023-09-07T15:03:10","modified_gmt":"2023-09-07T09:33:10","slug":"pcit-v-sanjay-chhabra-2023453-itr-516-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sanjay-chhabra-2023453-itr-516-rajhc\/","title":{"rendered":"PCIT v. Sanjay Chhabra (2023)453 ITR 516 (Raj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that merely \u00a0on the basis\u00a0 retracted statement addition was not justified. Order of Tribunal affirmed.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132(4) : Search and seizure &#8211; Statement on oath-Undisclosed investment-Retraction of statement-Opportunity of cross-examination  was not given &#8211; Merely on the basis of statement addition is not justified. [S. 69, 132, 260A]<\/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-37420","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Jy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37420","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=37420"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37420\/revisions"}],"predecessor-version":[{"id":37421,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37420\/revisions\/37421"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}