{"id":18258,"date":"2021-05-16T14:16:42","date_gmt":"2021-05-16T08:46:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18258"},"modified":"2021-05-21T09:11:24","modified_gmt":"2021-05-21T03:41:24","slug":"assessment-on-the-basis-of-search-documents","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/assessment-on-the-basis-of-search-documents\/","title":{"rendered":"Whether  assessment  proceedings abated  and addition can be made only on the basis of incriminating documents found in the course of search proceedings ?"},"content":{"rendered":"<p>Dear Sir,<\/p>\n<p>My query is as follows:<\/p>\n<p>If a search on a person took place on 30.09.2015<\/p>\n<p>Return for assessment year 2014-15 filed on 30.09.2015<\/p>\n<p>Last date for issuing notice under section 143(2) is 30.09.2015<\/p>\n<p>Whether we can say, proceeding\u00a0 for A.Y. 2014-15 is unabated proceedings or not<\/p>\n<p>Whether the plea that addition can be made only on the basis of search document can be taken for A.Y. 2014-15<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[157,38,158,156],"class_list":["post-18258","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-abate","qa_tag-faceless-assessment","qa_tag-incriminating-documents","qa_tag-search"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18258"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18258"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18258"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18258"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}