{"id":7863,"date":"2019-10-15T12:15:24","date_gmt":"2019-10-15T12:15:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/c-k-abdul-azeez-v-cit-2019-417-itr-363-ker-hc\/"},"modified":"2020-02-26T08:36:50","modified_gmt":"2020-02-26T08:36:50","slug":"c-k-abdul-azeez-v-cit-2019-417-itr-363-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/c-k-abdul-azeez-v-cit-2019-417-itr-363-ker-hc\/","title":{"rendered":"C. K. Abdul Azeez. v. CIT (2019) 417 ITR 363 \/ 182 DTR 283\/ 267 Taxman 553\/ 311 CTR 489(Ker.)(HC)"},"content":{"rendered":"<p>In the Course of survey the assessee admitted in the sworn statement that he had invested Rs. 95 lakhs in the deal. Court held that merely on the basis of statement in the course of survey addition cannot be made. However on facts the assessee could not produce any evidence to support that he had not made any investments. Appreciating the facts of the case Tribunal confirmed the addition. High Court affirmed the order of the Tribunal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 133A : Power of survey\u2013Unexplained investment-Statement in the course of survey\u2013Documents discovered in the course of survey-Failure to explain the source satisfactorily\u2013Addition is held  to be valid. [S. 69, 132, 133A(3)(iii)]<\/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-7863","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-22P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7863","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=7863"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7863\/revisions"}],"predecessor-version":[{"id":10121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7863\/revisions\/10121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}