{"id":61401,"date":"2026-06-27T12:03:07","date_gmt":"2026-06-27T06:33:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/matrix-automotive-v-ito-2025-215-itd-651-mum-trib\/"},"modified":"2026-06-27T12:03:07","modified_gmt":"2026-06-27T06:33:07","slug":"matrix-automotive-v-ito-2025-215-itd-651-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/matrix-automotive-v-ito-2025-215-itd-651-mum-trib\/","title":{"rendered":"Matrix Automotive. v. ITO (2025) 215 ITD 651 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 since the assessee was prevented by sufficient cause from producing evidence before the Assessing Officer, which was relevant to the addition, additional evidences\u00a0 admitted\u00a0 and the matter was remanded to the file of CIT(A). (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits-Additional evidence-Matter remanded to the CIT(A). [ITAT R. 46A]  <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61401","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61401","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=61401"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61401\/revisions"}],"predecessor-version":[{"id":61402,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61401\/revisions\/61402"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}