{"id":62814,"date":"2026-07-30T10:27:18","date_gmt":"2026-07-30T04:57:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samir-shantilal-mehta-v-asst-cit-2025-129-itr-83-surattrib\/"},"modified":"2026-07-30T10:27:18","modified_gmt":"2026-07-30T04:57:18","slug":"samir-shantilal-mehta-v-asst-cit-2025-129-itr-83-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samir-shantilal-mehta-v-asst-cit-2025-129-itr-83-surattrib\/","title":{"rendered":"Samir Shantilal Mehta v. Asst. CIT (2025) 129 ITR 83 (Surat)(Trib.)"},"content":{"rendered":"<p>Pursuant to a search conducted on 16-08-2016, the Assessing Officer taxed unexplained gold and jewellery under section 69A at the enhanced rate prescribed under section 115BBE as amended with effect from 01-04-2017. The Tribunal held that the amendment enhancing the rate of tax was prospective and could not be applied to a search conducted prior to its coming into force. Accordingly, the addition under section 115BBE at the higher rate was held to be unsustainable. (AY. 2017-18).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.115BBE: Tax on specified income-Determination of tax in certain cases-Unexplained money-Search conducted prior to amendment-Enhanced tax rate of 60% not applicable. [S. 69A, 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-62814","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gl8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62814","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=62814"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62814\/revisions"}],"predecessor-version":[{"id":62815,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62814\/revisions\/62815"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}