{"id":5156,"date":"2019-04-27T06:38:58","date_gmt":"2019-04-27T06:38:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-deloitte-touche-tohmatsu-india-p-ltd-2018-193-ttj-65-uo-mum-trib-2\/"},"modified":"2019-04-27T06:38:58","modified_gmt":"2019-04-27T06:38:58","slug":"dy-cit-v-deloitte-touche-tohmatsu-india-p-ltd-2018-193-ttj-65-uo-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-deloitte-touche-tohmatsu-india-p-ltd-2018-193-ttj-65-uo-mum-trib-2\/","title":{"rendered":"Dy.CIT v. Deloitte Touche Tohmatsu India (P) Ltd. (2018) 193 TTJ 65 (UO) (Mum.)(Trib.)"},"content":{"rendered":"<p><em>Dismissing the appeal of the revenue the Tribunal held that, Merely on the basis of AIR information and ITS data addition cannot be made. Minimum AO could have done was to issue notices u\/s. 133(6) or 131 to concerned parties whose identities were available before AO, to ascertain correct fact.<\/em>\u00a0 Followed\u00a0 CIT v. S. Ganesh\u00a0 ITA No 1930\/2011 dt 1-03 2014 , A.F. Ferguson &amp; Co\u00a0 v. JCIT\u00a0 ITA no 5037\/Mum\/2012 dt. 17-10-2014\u00a0 Shreeballabh R. Lohiya v. ITO \u00a0ITA no 412\/Mum\/2011 dt. 8-8-2018) <em>(AY. 2008-09, 2010-11, 2011-12) <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investment \u2013Undisclosed income-Merely on the basis of AIR information and ITS data addition cannot be made. [S.131, 133(6), 143(3)]<\/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-5156","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1la","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5156","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=5156"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5156\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}