{"id":4720,"date":"2019-04-04T12:09:23","date_gmt":"2019-04-04T12:09:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-megha-jewells-pvt-ltd-2018-169-dtr-58-raj-hc\/"},"modified":"2019-04-04T12:09:23","modified_gmt":"2019-04-04T12:09:23","slug":"cit-v-megha-jewells-pvt-ltd-2018-169-dtr-58-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-megha-jewells-pvt-ltd-2018-169-dtr-58-raj-hc\/","title":{"rendered":"CIT v. Megha Jewells Pvt. Ltd. (2018) 169 DTR 58 (Raj.)(HC)"},"content":{"rendered":"<p><em>Dismissing the appeal\u00a0 of the revenue the Court held that, there was no reason to refer matter to DVO especially when assessee was not having any income and has not started business during subjected\u00a0 assessment year .Explanation tendered under Rule 46A was found to be satisfactory and\u00a0 report of DVO was not considered\u00a0 as valid.\u00a0 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)\u2013Addition based on valuation report-There was no reason to refer matter to DVO especially when assessee was not having any income and has not started business during subjected  assessment year-Explanation tendered under Rule 46A was found to be satisfactory\u2014Report of DVO was not considered as  valid. [S.142A, R.46A]<\/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-4720","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1e8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4720","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=4720"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4720\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}