{"id":8034,"date":"2019-11-02T07:46:36","date_gmt":"2019-11-02T07:46:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/v-vijayalakshmi-smt-v-dcit-2019-265-taxman-71-mag-mad-hc\/"},"modified":"2019-11-02T07:46:36","modified_gmt":"2019-11-02T07:46:36","slug":"v-vijayalakshmi-smt-v-dcit-2019-265-taxman-71-mag-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/v-vijayalakshmi-smt-v-dcit-2019-265-taxman-71-mag-mad-hc\/","title":{"rendered":"V. Vijayalakshmi  (Smt.)   v. DCIT  (2019) 265 Taxman 71  (Mag) (Mad.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that non-recording of reasons independently by Assessing Authority of searched person, could not be said to be fatal for initiating proceedings under section 158BD against assessee. (BP.1-4 1995 to 13-9 2001)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BD : Block assessment-Undisclosed income of any other person-Non-recording of reasons independently by Assessing Authority of searched person, could not be said to be fatal for initiating proceedings. [S. 132, 158BC]<\/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-8034","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-25A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8034","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=8034"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8034\/revisions"}],"predecessor-version":[{"id":8035,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8034\/revisions\/8035"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}