{"id":61915,"date":"2026-07-07T11:31:00","date_gmt":"2026-07-07T06:01:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-sahil-vachani-2025-236-ttj-137-126-itr-172-175-taxmann-com-979-delhitmtrib\/"},"modified":"2026-07-07T11:31:00","modified_gmt":"2026-07-07T06:01:00","slug":"dcit-v-sahil-vachani-2025-236-ttj-137-126-itr-172-175-taxmann-com-979-delhitmtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-sahil-vachani-2025-236-ttj-137-126-itr-172-175-taxmann-com-979-delhitmtrib\/","title":{"rendered":"DCIT v. Sahil Vachani (2025) 236 TTJ 137 \/ 126 ITR 172\/ 175 taxmann.com 979 ((Delhi)(TM)(Trib)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>Held that the Tribunal cannot bring new facts on record, especially gathered from external sources\/public domain, which do not form part of the orders passed by the lower authorities, without confronting the same to the assessee (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1): Appellate Tribunal-Powers-Information gathered from the Google search engine cannot be the basis for arriving at a decision-Tribunal cannot bring new facts on record, specially gathered from external sources\/public domain, which do not form part of the orders passed by the lower authorities without confronting the same to the assessee.<\/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-61915","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g6D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61915","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=61915"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61915\/revisions"}],"predecessor-version":[{"id":61916,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61915\/revisions\/61916"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}