{"id":44826,"date":"2024-08-01T12:18:50","date_gmt":"2024-08-01T06:48:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-t-s-kumarasamy-2023106-itr-18-sn-chennai-trib\/"},"modified":"2024-08-01T12:18:50","modified_gmt":"2024-08-01T06:48:50","slug":"dy-cit-v-t-s-kumarasamy-2023106-itr-18-sn-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-t-s-kumarasamy-2023106-itr-18-sn-chennai-trib\/","title":{"rendered":"Dy. CIT v. T. S. Kumarasamy (2023)106 ITR 18 (SN) (Chennai) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 retraction not to be rejected as afterthought merely because filed after search Retraction is held to be valid .It is\u00a0 not necessary to issue warrant of\u00a0 authorisation in each and every case . Search proceedings continuing for number of\u00a0 days and assessee required to be present throughout\u00a0 does not mean assessee kept in illegal detention. (AY.2009-10 to 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and Seizure-Statement in the course of search-Retraction-Retraction not to be rejected as afterthought merely because filed after search, retraction is held to be valid-Warrant of  authorisation-Not necessary to issue warrant of  authorisation in each and every case-Search proceedings continuing for number of  days and assessee required to be present throughout-Does not mean that the assessee  has kept in illegal detention.  [S. 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":[21],"tags":[],"class_list":["post-44826","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bF0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44826","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=44826"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44826\/revisions"}],"predecessor-version":[{"id":44827,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44826\/revisions\/44827"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}