{"id":3829,"date":"2019-02-01T01:30:16","date_gmt":"2019-02-01T01:30:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-navneet-kumar-sureka-2019-174-itd-320-delhi-trib-2\/"},"modified":"2019-02-01T01:30:16","modified_gmt":"2019-02-01T01:30:16","slug":"acit-v-navneet-kumar-sureka-2019-174-itd-320-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-navneet-kumar-sureka-2019-174-itd-320-delhi-trib-2\/","title":{"rendered":"ACIT  v.  Navneet Kumar Sureka. (2019) 174 ITD 320  (Delhi)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Tribunal held that, on the basis of documents found in the premises of third party and also there was no mention of assessee&#8217;s name in seized document additions cannot be made \u00a0merely based on presumption and surmises. ( AY.2013-14)<i><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money \u2013 Documents seized in third party premises in the course of search- No mention of name of assessee in the seized documents -Deletion of addition is held to be justified .[ S.132(4A) ]<\/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-3829","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3829","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=3829"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3829\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}