{"id":422,"date":"2018-04-30T03:58:48","date_gmt":"2018-04-30T03:58:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/priyanka-chopra-ms-v-dcit-2018-163-dtr-103-192-ttj-324-mumtrib-priyanka-chopra-ms-v-dcit-2018-163-dtr-112-192-ttj-334mumtrib-priyanka-chopra-ms-v-dcit-2018-192-ttj\/"},"modified":"2018-05-02T11:24:54","modified_gmt":"2018-05-02T11:24:54","slug":"priyanka-chopra-ms-v-dcit-2018-163-dtr-103-192-ttj-324-mumtrib-priyanka-chopra-ms-v-dcit-2018-163-dtr-112-192-ttj-334mumtrib-priyanka-chopra-ms-v-dcit-2018-192-ttj","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/priyanka-chopra-ms-v-dcit-2018-163-dtr-103-192-ttj-324-mumtrib-priyanka-chopra-ms-v-dcit-2018-163-dtr-112-192-ttj-334mumtrib-priyanka-chopra-ms-v-dcit-2018-192-ttj\/","title":{"rendered":"Priyanka Chopra  ( Ms) v. DCIT ( 2018)169 ITD 144\/ 163 DTR 103 \/ 192 TTJ 324  (Mum)(Trib) Priyanka Chopra  ( Ms) v. DCIT( 2018) 163 DTR 112 \/ 192 TTJ 334(Mum)(Trib) Priyanka Chopra  ( Ms) v. DCIT( 2018) 192  TTJ 343 ( Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that ; if an admission of undisclosed income is made by the assessee after reference to the material found during search and seizure, it cannot be said that the admission is not based on incriminating material. The retraction of such admission of undisclosed income is not permissible especially when the retraction is by the mother and not by the assesse . ( ITA Nos. 2769\/Mum\/2015 and 2524\/Mum\/2015, dt. 16.01.2018)(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment- Undisclosed income \u2013If admission is made in the course of  search on the basis of material found in the course of search ,the retraction of such admission of undisclosed income is not permissible especially when the retraction is by the mother and not by the assesse [ S. 69A,132(4) ]<\/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-422","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/422","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=422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/422\/revisions"}],"predecessor-version":[{"id":607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/422\/revisions\/607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}