{"id":921,"date":"2018-05-20T11:06:04","date_gmt":"2018-05-20T11:06:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-jitendra-h-modi-huf-2018-403-itr-110-guj-hc\/"},"modified":"2018-05-20T11:06:04","modified_gmt":"2018-05-20T11:06:04","slug":"cit-v-jitendra-h-modi-huf-2018-403-itr-110-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-jitendra-h-modi-huf-2018-403-itr-110-guj-hc\/","title":{"rendered":"CIT  v. Jitendra H. Modi HUF  (2018) 403 ITR 110 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , recording of satisfaction  can be done even after assessment of person searched , however must be recorded with in reasonable time .  On facts recording of satisfaction was done after nine months after assessment of person searched is held to be bad in law.   (CIT v.  Calcutta Knitwears (2014) 362 ITR 673 (SC)) [B P 1992-93 to 2001-02 ]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BD : Block assessment &#8211; Undisclosed income of any other person -Recording of satisfaction  can be done even after assessment of person searched , however must be recorded with in reasonable time. Recording of satisfaction was done after nine months after assessment of person searched is held to be bad in law.  [ S.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-921","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/921","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=921"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/921\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}