{"id":45653,"date":"2024-08-23T14:04:36","date_gmt":"2024-08-23T08:34:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/allied-engineers-and-elastomers-v-ito-mum-trib-www-itatonline-org\/"},"modified":"2024-08-23T14:04:36","modified_gmt":"2024-08-23T08:34:36","slug":"allied-engineers-and-elastomers-v-ito-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/allied-engineers-and-elastomers-v-ito-mum-trib-www-itatonline-org\/","title":{"rendered":"Allied Engineers and Elastomers v.ITO (Mum)( Trib) . www.itatonline.org ."},"content":{"rendered":"<p>The assessment was reopened on the basis of information received from DDIT (Inv) on the basis of enquiry on Giriraj Enterprises , the proprietor Mr . Harish K.Chandak alleged has given accommodation entries . \u00a0\u00a0On appeal the Tribunal held that the assessee has submitted ledger copy of Giriraj Enterprises , Bank statements , conformation etc . In the statement on oath Mr . Harish Chandak has denied having given hawala bills to the appellant . Tribunal held that the reopening \u00a0is done only on the basis of information from DDIT(Inv) hence the reopening is bad in law . Accordingly the addition is deleted . \u00a0(ITA No. 1687 \/Mum\/ 2024 dt 1-8 -2-24 )( AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment &#8211; After the expiry of four years \u2013 Bogus purchases and sales \u2013 Accommodation entries -Information from DDI (Inv) \u2013 Cross examination \u2013 Denied giving accommodation entries \u2013 Reassessment order is quashed ,[ S.69C , 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-45653","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bSl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45653","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=45653"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45653\/revisions"}],"predecessor-version":[{"id":45654,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45653\/revisions\/45654"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}