{"id":61756,"date":"2026-07-04T10:24:24","date_gmt":"2026-07-04T04:54:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rawalpindi-co-operative-cinema-society-ltd-v-dcit-2025-235-ttj-453-chdtrib\/"},"modified":"2026-07-04T10:24:24","modified_gmt":"2026-07-04T04:54:24","slug":"rawalpindi-co-operative-cinema-society-ltd-v-dcit-2025-235-ttj-453-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rawalpindi-co-operative-cinema-society-ltd-v-dcit-2025-235-ttj-453-chdtrib\/","title":{"rendered":"Rawalpindi Co-Operative Cinema Society Ltd. v DCIT (2025) 235 TTJ 453 (Chd)(Trib)"},"content":{"rendered":"<p>Held that the AO, having not mentioned or referred to any incriminating document relating to the assessee in the assessment order and made the addition simply on the basis of the difference in valuation of the property sold by the assessee which was already available in the return filed by the assessee in the normal course, the assessment made by the AO under s. 153C cannot be sustained. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-No incriminating material-Addition was deleted.[S. 132] <\/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-61756","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g44","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61756","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=61756"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61756\/revisions"}],"predecessor-version":[{"id":61757,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61756\/revisions\/61757"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}