{"id":61734,"date":"2026-07-04T10:21:36","date_gmt":"2026-07-04T04:51:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/subhash-chander-gupta-v-ito-2025-235-ttj-883-chdtrib-3\/"},"modified":"2026-07-04T10:21:36","modified_gmt":"2026-07-04T04:51:36","slug":"subhash-chander-gupta-v-ito-2025-235-ttj-883-chdtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/subhash-chander-gupta-v-ito-2025-235-ttj-883-chdtrib-3\/","title":{"rendered":"Subhash Chander Gupta v. ITO (2025) 235 TTJ 883 (Chd)(Trib)"},"content":{"rendered":"<p>Held that a paper seized during the course of a search in the case of a group of institutions, a trust and its chairman, pertains to the assessee and it indicates a certain payment to the assessee, the AO ought to have initiated the proceedings under s. 153C against the assessee; no action under s. 147\/148 could be taken against the assessee. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Search-Loose papers-Satisfaction-The Assessing Officer ought to have initiated action under section 153C-Reassessment was quashed and set aside. [S. 132, 148, 153C]  <\/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-61734","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g3I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61734","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=61734"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61734\/revisions"}],"predecessor-version":[{"id":61735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61734\/revisions\/61735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}