{"id":6406,"date":"2019-08-10T10:24:18","date_gmt":"2019-08-10T10:24:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/flex-engineering-ltd-v-dcit-2019-70-itr-417-delhi-trib-2\/"},"modified":"2019-08-10T10:24:18","modified_gmt":"2019-08-10T10:24:18","slug":"flex-engineering-ltd-v-dcit-2019-70-itr-417-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/flex-engineering-ltd-v-dcit-2019-70-itr-417-delhi-trib-2\/","title":{"rendered":"Flex Engineering Ltd v. DCIT  (2019) 70 ITR 417 (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal admitted the additional ground and held that, assessment was\u00a0 completed\u00a0 on date of search and no incriminating material found. AO has no jurisdiction to frame the assessment. \u00a0(AY. 2003-04 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment\u2013Search-Assessment completed  on date of search\u2013Additional ground raised before Tribunal -No incriminating material found-No jurisdiction to frame the assessment. [S. 69C, 254(1)]<\/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_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6406","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Fk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6406","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=6406"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6406\/revisions"}],"predecessor-version":[{"id":6407,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6406\/revisions\/6407"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}