{"id":55098,"date":"2025-06-24T16:22:59","date_gmt":"2025-06-24T10:52:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-r-ingots-p-ltd-v-acit-2025-210-itd-254-raipur-trib-2\/"},"modified":"2025-06-24T16:22:59","modified_gmt":"2025-06-24T10:52:59","slug":"s-r-ingots-p-ltd-v-acit-2025-210-itd-254-raipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-r-ingots-p-ltd-v-acit-2025-210-itd-254-raipur-trib-2\/","title":{"rendered":"S.R. Ingots (P.) Ltd. v. ACIT (2025) 210 ITD 254 (Raipur) (Trib.)"},"content":{"rendered":"<p>Held that no addition can be made in respect of unabated assessments\u00a0 without \u00a0incriminating material\u00a0 found during search The completed\/unabated assessments can be re-opened by Assessing Officer in exercise of powers under sections 147\/148, subject to fulfilment of conditions as envisaged\/mentioned under sections 147\/148 and those powers are saved. (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Unabated assessments-No incriminating material was found during search-Addition is deleted. [S. 14A, 132, 132A, 147, 148] <\/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-55098","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ekG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55098","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=55098"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55098\/revisions"}],"predecessor-version":[{"id":55099,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55098\/revisions\/55099"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}