{"id":4505,"date":"2019-03-23T06:12:32","date_gmt":"2019-03-23T06:12:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ganpati-plaza-v-ito-2018-52-cch-535-165-dtr-25-193-ttj-86-jaipur-trib\/"},"modified":"2019-03-23T06:12:32","modified_gmt":"2019-03-23T06:12:32","slug":"ganpati-plaza-v-ito-2018-52-cch-535-165-dtr-25-193-ttj-86-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ganpati-plaza-v-ito-2018-52-cch-535-165-dtr-25-193-ttj-86-jaipur-trib\/","title":{"rendered":"Ganpati Plaza v. ITO (2018) 52 CCH 535 \/165 DTR 25  \/193  TTJ  86  Jaipur) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0when the assessee firm failed to produce single document during course of survey proceedings and post survey inquiry to show source of investment which could not be treated as income of assessee firm then, vague statements giving estimated details without supporting evidence would not help case of assessee. Accordingly the reassessment is held to be justified <strong>.<\/strong>As regards the adoption of cost of construction .Matter is\u00a0remanded . ( AY.2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013With in four years-Survey \u2013Reassessment on the basis of statement of the partner \u2013Reassessment is held to be valid- Adoption of cost of construction \u2013 Matter is  remanded  [ S.133A ]<\/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-4505","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1aF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4505","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=4505"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4505\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}