{"id":52570,"date":"2025-04-05T10:51:23","date_gmt":"2025-04-05T05:21:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krushi-sadhna-vividh-karyakari-sahakari-vikas-seva-sanstha-maryadit-v-ito-2024116-itr-38-snpunetrib\/"},"modified":"2025-04-05T10:51:23","modified_gmt":"2025-04-05T05:21:23","slug":"krushi-sadhna-vividh-karyakari-sahakari-vikas-seva-sanstha-maryadit-v-ito-2024116-itr-38-snpunetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krushi-sadhna-vividh-karyakari-sahakari-vikas-seva-sanstha-maryadit-v-ito-2024116-itr-38-snpunetrib\/","title":{"rendered":"Krushi Sadhna Vividh Karyakari Sahakari Vikas Seva Sanstha Maryadit v. ITO (2024)116 ITR 38 (SN)(Pune)(Trib)"},"content":{"rendered":"<p>Held that the issue of net profit was not the subject of assessment, hence o the Commissioner (Appeals) had no jurisdiction to consider this amount and enhance the income of the assessee. Enhancement is deleted. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement-New source-Net profit-Assessing Officer has not applied his mind-Commissioner has no jurisdiction to consider and enhancement of income. [S. 80A(5),  80P, 143(3),246A]<\/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-52570","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dFU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52570","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=52570"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52570\/revisions"}],"predecessor-version":[{"id":52571,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52570\/revisions\/52571"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}