{"id":52123,"date":"2025-03-18T15:12:24","date_gmt":"2025-03-18T09:42:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ludhiana-beverages-p-ltd-2024114-itr-81-snamritsartrib-3\/"},"modified":"2025-03-18T15:12:24","modified_gmt":"2025-03-18T09:42:24","slug":"acit-v-ludhiana-beverages-p-ltd-2024114-itr-81-snamritsartrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ludhiana-beverages-p-ltd-2024114-itr-81-snamritsartrib-3\/","title":{"rendered":"ACIT v. Ludhiana Beverages P. Ltd. (2024)114 ITR 81 (SN)(Amritsar)(Trib)"},"content":{"rendered":"<p>Held that the bank statements from the very beginning of the scrutiny proceedings were a necessary part of assessment records. Therefore\u00a0 evidence of payments made through bank was not produced before the Assessing Officer and was\u00a0 tantamount to fresh evidence in violation of rule 46A, is not accepted. No violation of\u00a0 rule\u00a0 46A (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1): Appellate Tribunal-Additional evidence Commissioner (Appeals)-Specific request of the CIT(A) to produce invoices of  particular period-No violation of Rule 46A. [S. 250, 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":[21],"tags":[],"class_list":["post-52123","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52123","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=52123"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52123\/revisions"}],"predecessor-version":[{"id":52124,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52123\/revisions\/52124"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}