{"id":61899,"date":"2026-07-07T11:28:00","date_gmt":"2026-07-07T05:58:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zenith-barter-p-ltd-v-dcit-2025-236-ttj-468-mumtrib-2\/"},"modified":"2026-07-07T11:28:00","modified_gmt":"2026-07-07T05:58:00","slug":"zenith-barter-p-ltd-v-dcit-2025-236-ttj-468-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zenith-barter-p-ltd-v-dcit-2025-236-ttj-468-mumtrib-2\/","title":{"rendered":"Zenith Barter (P) Ltd. v. DCIT (2025) 236 TTJ 468 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the balance sheets of the assessee which are based on books of accounts and already disclosed to the Department through returns of income and the statements recorded from third parties in the course of proceedings unconnected to the search and seizure operation carried out in the case of the assessee did not constitute incriminating material found as a result of search and seizure operation conducted in the assessee&#8217;s case and, therefore, the\u00a0 additions are legally unsustainable.3A.(AY. 2011-12 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment]-Search]-Incriminating material]-Balance sheet-Statement recorded-Not 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-61899","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g6n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61899","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=61899"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61899\/revisions"}],"predecessor-version":[{"id":61900,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61899\/revisions\/61900"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}