{"id":473,"date":"2018-04-30T06:40:39","date_gmt":"2018-04-30T06:40:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-saravana-stores-tex-2018-61-itr-20-chennai-trib\/"},"modified":"2018-04-30T06:40:39","modified_gmt":"2018-04-30T06:40:39","slug":"cit-v-saravana-stores-tex-2018-61-itr-20-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-saravana-stores-tex-2018-61-itr-20-chennai-trib\/","title":{"rendered":"CIT v. Saravana Stores (TEX) (2018) 61 ITR  20 (Chennai)   (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the  Tribunal held that ;  As the time limit for issuing  notice for assessment was expired prior to date of search having expired and no material was found during the search , block assessment was held to be bad in law .(AY. 2006 -07 to 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search- Time limit for issuing  notice for assessment was expired prior to date of search having expired and no material was found during the search , block assessment was held to be bad in law .[ S. 143(2) ]<\/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-473","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/473","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=473"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/473\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}