{"id":9799,"date":"2020-02-11T05:42:39","date_gmt":"2020-02-11T05:42:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-genex-industries-ltd-2019-178-itd-855-chd-trib\/"},"modified":"2020-02-11T05:42:39","modified_gmt":"2020-02-11T05:42:39","slug":"dcit-v-genex-industries-ltd-2019-178-itd-855-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-genex-industries-ltd-2019-178-itd-855-chd-trib\/","title":{"rendered":"DCIT v. Genex Industries Ltd. (2019) 178 ITD 855 (Chd.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Tribunal held that, CIT (A) deleted addition made under S.\u00a0 68 by accepting fresh evidence submitted by assessee without providing Assessing Officer a reasonable opportunity of examining said evidence and rebutting it, there being violation of sub-rule (3) of Rule 46A of ITR 1962,\u00a0 order is set aside.\u00a0 (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)\u2013Powers\u2013Additional evidence\u2013Cash credits\u2013Share application money-Deletion of addition accepting fresh evidence, without giving  an opportunity to the AO\u2013 Violation of Rule 46A(3) is liable to be set aside. [S. 68, 254(1), R.46A]  <\/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-9799","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2y3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9799","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=9799"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9799\/revisions"}],"predecessor-version":[{"id":9800,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9799\/revisions\/9800"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}