{"id":5733,"date":"2019-06-11T04:55:03","date_gmt":"2019-06-11T04:55:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/welspun-india-ltd-v-dy-cit-2019-69-itr-617-mum-trib-2\/"},"modified":"2019-06-11T04:55:03","modified_gmt":"2019-06-11T04:55:03","slug":"welspun-india-ltd-v-dy-cit-2019-69-itr-617-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/welspun-india-ltd-v-dy-cit-2019-69-itr-617-mum-trib-2\/","title":{"rendered":"Welspun India Ltd. v. Dy. CIT  (2019) 69 ITR 617 (Mum.)(Trib.)"},"content":{"rendered":"<p>Assessing Officer made additions to income of assessee with respect to alleged bogus purchases of mobile handsets. CIT(A) deleted addition. Tribunal held that, powers of Commissioner (Appeals) are co-terminus with powers of Assessing Officer and if Assessing Officer failed to discharge its functions properly and conduct proper cross-examination and other enquiry, Commissioner (Appeals) ought to have allowed cross-examination of said parties\u00a0 Matter remanded back for fresh consideration. (AY. 2008 -09, 2009 -10 ,2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)\u2013Powers-Unexplained expenditure-Opportunity of cross examination-powers of Commissioner (Appeals) are co-terminus with powers of Assessing Officer and if Assessing Officer failed to discharge its functions properly and conduct proper cross-examination and other enquiry, Commissioner (Appeals) ought to have allowed cross-examination of said parties  Matter remanded back for fresh consideration. [S. 69C]<\/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":[1],"tags":[],"class_list":["post-5733","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ut","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5733","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=5733"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5733\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}