{"id":44215,"date":"2024-07-12T10:53:45","date_gmt":"2024-07-12T05:23:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/abci-infrastructure-p-ltd-v-acit-2023104-itr-255-guwahti-trib\/"},"modified":"2024-07-12T10:53:45","modified_gmt":"2024-07-12T05:23:45","slug":"abci-infrastructure-p-ltd-v-acit-2023104-itr-255-guwahti-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abci-infrastructure-p-ltd-v-acit-2023104-itr-255-guwahti-trib\/","title":{"rendered":"ABCI Infrastructure P. Ltd. v. ACIT (2023)104 ITR 255 (Guwahti) (Trib)"},"content":{"rendered":"<p>Allowing the appeal\u00a0 the Tribunal held that\u00a0 when no incriminating material is found-proceedings is\u00a0 invalid. As regards reassessment there was\u00a0 no failure to disclose material facts hence\u00a0 reassessment proceedings in valid. As the books of account is not rejected-addition on account of alleged increase in margin is deleted <em>(<\/em>AY.\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No incriminating material is found-Proceedings is held to be invalid-No failure to disclose material facts-Reassessment proceedings in valid-Books of account not rejected-Addition on account of alleged increase in margin is deleted.  [S.28(i), 145-148-148] <\/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-44215","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bv9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44215","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=44215"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44215\/revisions"}],"predecessor-version":[{"id":44216,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44215\/revisions\/44216"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}