{"id":54287,"date":"2025-05-17T11:53:42","date_gmt":"2025-05-17T06:23:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/govindam-export-v-dcit2024-chambers-journal-september-p-110-jaipurtrib\/"},"modified":"2025-05-17T11:53:42","modified_gmt":"2025-05-17T06:23:42","slug":"govindam-export-v-dcit2024-chambers-journal-september-p-110-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/govindam-export-v-dcit2024-chambers-journal-september-p-110-jaipurtrib\/","title":{"rendered":"Govindam Export v. DCIT(2024) Chamber\u2019s Journal-September-P. 110 (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that if the books are rejected, it is mandatory to complete the assessment u\/s 144. The order passed u\/s 153A of the Act is not valid accordingly the addition is deleted.\u00a0 (AY. 1998-99)(ITA.Nos. 429 to 423 \/JP\/ 2024 dt. 1-8-2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Books are rejected-Order has to be passed under section 144-Order passed under section 153A is not valid-Addition is deleted.[S.132, 145(3), 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-54287","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54287","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=54287"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54287\/revisions"}],"predecessor-version":[{"id":54288,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54287\/revisions\/54288"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}