{"id":479,"date":"2018-04-30T07:03:23","date_gmt":"2018-04-30T07:03:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kedia-castle-dellion-industries-ltd-2018-401-itr-334-cal-hc\/"},"modified":"2018-04-30T07:03:23","modified_gmt":"2018-04-30T07:03:23","slug":"cit-v-kedia-castle-dellion-industries-ltd-2018-401-itr-334-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kedia-castle-dellion-industries-ltd-2018-401-itr-334-cal-hc\/","title":{"rendered":"CIT  v. Kedia Castle Dellion Industries Ltd. (2018) 401 ITR 334 (Cal) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue , the Court held that  merely because the assessee\u2019s income was audited by chartered accountants in regular process, there could not be unqualified acceptance of the audited figures. But the nature of deletion directed for the residual period was not proper without scrutiny. Therefore, the decision of the Tribunal was to be set aside and directed to ascertain the quantum of inflated income . ( BP. 1986-87 to 1997-98 1987- 88 to 1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment \u2013 Undisclosed income- Inflated sales \u2014  Report of special auditors \u2014 No Unqualified Acceptance Of Figures Of Special Auditors \u2014 Matter remanded to quantify inflated income . [ S.158BB ]<\/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-479","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/479","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=479"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/479\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}