{"id":5832,"date":"2019-06-19T12:44:00","date_gmt":"2019-06-19T12:44:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhi-trib\/"},"modified":"2019-09-01T10:24:25","modified_gmt":"2019-09-01T10:24:25","slug":"awanindra-singh-v-dcit-2019-176-itd-355-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhi-trib\/","title":{"rendered":"Awanindra Singh.  v. DCIT (2019) 176 ITD 355\/180 DTR 17\/ 200 TTJ 427   (Delhi)   (Trib.)\/Computerland Integrators (India) Ltd v Dy CIT ( 2019) 200 TTJ 427 \/180 DTR 17 ( Delhi) (Trib)"},"content":{"rendered":"<p>Assessing Officer made addition to assessee&#8217;s income on account of unexplained investment in agricultural land and flats.\u00a0 Tribunal held that all assets were acquired by assessee in preceding years and no asset was acquired during year under consideration. Accordingly addition cannot be made during relevant assessment year. (AY. 1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investment-Immovable property-Assets were acquired in earlier years\u2013No addition can be made for the relevant year.<\/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-5832","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1w4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5832","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=5832"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5832\/revisions"}],"predecessor-version":[{"id":6879,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5832\/revisions\/6879"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}