{"id":9795,"date":"2020-02-11T05:41:45","date_gmt":"2020-02-11T05:41:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dinesh-h-valecha-v-dcit-2019-178-itd-701-mum-trib-2\/"},"modified":"2020-02-11T05:41:45","modified_gmt":"2020-02-11T05:41:45","slug":"dinesh-h-valecha-v-dcit-2019-178-itd-701-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-h-valecha-v-dcit-2019-178-itd-701-mum-trib-2\/","title":{"rendered":"Dinesh H. Valecha v. DCIT (2019) 178 ITD 701 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that neither assessee had been able to substantially prove that aforesaid seized papers found from his residential premises did not belong to him, nor AO had been able to dislodge claim of assessee. Accordingly the matter remanded to the AO.\u00a0\u00a0 (AY. 2011 -12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account\u2013Seized paper\u2013Matter remanded.  [S. 132 , 153A, 292C]<\/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-9795","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2xZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9795","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=9795"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9795\/revisions"}],"predecessor-version":[{"id":9796,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9795\/revisions\/9796"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}