{"id":6412,"date":"2019-08-10T10:25:18","date_gmt":"2019-08-10T10:25:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anush-finlease-and-construction-pvt-ltd-2019-70-itr-336-delhitrib\/"},"modified":"2019-08-10T10:25:18","modified_gmt":"2019-08-10T10:25:18","slug":"anush-finlease-and-construction-pvt-ltd-2019-70-itr-336-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anush-finlease-and-construction-pvt-ltd-2019-70-itr-336-delhitrib\/","title":{"rendered":"Anush Finlease and  Construction Pvt. Ltd.  (2019) 70 ITR  336 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the only material on the basis of which proceedings under section\u00a0153C\u00a0were initiated was the audited balance-sheet and financial statements of the assessee for the year ended on March 31, 2009 which related to assessment year 2009-10 while the assessment reopened was for the assessment year 2010-11. Therefore, the requirement that the document should relate to the assessment year sought to be reopened was not fulfilled. Audited balance-sheet and financial statements of the assessee were incriminating material had also not been proved. Therefore the initiation of proceedings under S.\u00a0153C\u00a0was quashed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search\u2013 Audited balance sheet-Initiation of proceedings-Held to be not valid.<\/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-6412","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Fq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6412","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=6412"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6412\/revisions"}],"predecessor-version":[{"id":6413,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6412\/revisions\/6413"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}