{"id":6818,"date":"2019-08-26T12:54:15","date_gmt":"2019-08-26T12:54:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajan-jewellery-v-cit-2019-414-itr-621-ker-hc\/"},"modified":"2019-11-19T01:08:16","modified_gmt":"2019-11-19T01:08:16","slug":"rajan-jewellery-v-cit-2019-414-itr-621-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajan-jewellery-v-cit-2019-414-itr-621-ker-hc\/","title":{"rendered":"Rajan Jewellery.  v. CIT  (2019) 414 ITR 621 \/177 DTR 369\/308 CTR 602\/ 266 Taxman 357 (Ker.)(HC)"},"content":{"rendered":"<p>On appeal the High Court held that, the question of presence of panchas raised for the first time before the first appellate authority after a period of three years from the search is conducted, cannot at all be countenanced . \u00a0Appeal of the assessee is dismissed.( AY. 2003 -04 to 2009 10)<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure\u2013Validity-Objection that panchas were not present at the time of search- Cannot be raised for first time. before CIT(A) after a period of three years . [S. 153A]<\/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-6818","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1LY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6818","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=6818"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6818\/revisions"}],"predecessor-version":[{"id":8300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6818\/revisions\/8300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}