{"id":52344,"date":"2025-03-24T12:44:50","date_gmt":"2025-03-24T07:14:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arati-ray-v-dy-cit-2024115-itr-1-koltrib-mallika-roy-v-dy-cit-2024115-itr-1-koltrib-samit-roy-v-dy-cit-2024115-itr-1-koltrib\/"},"modified":"2025-03-24T12:44:50","modified_gmt":"2025-03-24T07:14:50","slug":"arati-ray-v-dy-cit-2024115-itr-1-koltrib-mallika-roy-v-dy-cit-2024115-itr-1-koltrib-samit-roy-v-dy-cit-2024115-itr-1-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arati-ray-v-dy-cit-2024115-itr-1-koltrib-mallika-roy-v-dy-cit-2024115-itr-1-koltrib-samit-roy-v-dy-cit-2024115-itr-1-koltrib\/","title":{"rendered":"Arati Ray v.Dy. CIT (2024)115 ITR 1 (Kol)(Trib) Mallika Roy v.Dy. CIT (2024)115 ITR 1 (Kol)(Trib) Samit Roy v.Dy. CIT (2024)115 ITR 1 (Kol)(Trib)"},"content":{"rendered":"<p>Returns of income was not subjected to scrutiny assessment.\u00a0 There\u00a0 was search proceedings. Return income is accepted in search proceedings. Commissioner revised the\u00a0 assessment order on the basis of finding that stamp duty value of property is\u00a0 higher than sale consideration. On appeal the Tribunal held that no new discovery of\u00a0 fact in course of\u00a0 search, no incriminating material was found\u00a0\u00a0 during search. Revision order is quashed. \u00a0(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Search and seizure-Stamp duty valuation-No new discovery of fact-Order of revision is quashed. [S. 45,48,  50C, 153A] <\/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-52344","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dCg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52344","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=52344"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52344\/revisions"}],"predecessor-version":[{"id":52345,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52344\/revisions\/52345"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}