{"id":53491,"date":"2025-04-26T12:46:51","date_gmt":"2025-04-26T07:16:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chintankumar-rameshbhai-patel-v-dy-cit-2025-210-itd-290-rajkot-trib\/"},"modified":"2025-04-26T12:46:51","modified_gmt":"2025-04-26T07:16:51","slug":"chintankumar-rameshbhai-patel-v-dy-cit-2025-210-itd-290-rajkot-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chintankumar-rameshbhai-patel-v-dy-cit-2025-210-itd-290-rajkot-trib\/","title":{"rendered":"Chintankumar Rameshbhai Patel v. Dy. CIT (2025) 210 ITD 290 (Rajkot) (Trib.)"},"content":{"rendered":"<p>A search action u\/s 132 was carried out at the residential premises of &#8216;D&#8217;. Pursuant to the same, notice u\/s 153C was issued to the Assessee. Assessment proceedings were carried out and the AO passed an assessment order u\/s 153C r.w.s. 143(3) on 21.04.2021, making addition of certain amounts u\/s 69B. It was held that as per the first proviso to S. 153B, the assessment order ought to be passed by 31.12.2020 for AY 2016-17, and the delay in passing the said assessment order of 111 days was barred by limitation. (AY.2016-17, \u00a02017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153B: Assessment-Search-Time limit-Limitation to pass the assessment order expired on 31.12.2020 [S. 69B, 132,153A,  153C] <\/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-53491","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dUL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53491","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=53491"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53491\/revisions"}],"predecessor-version":[{"id":53492,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53491\/revisions\/53492"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}