{"id":24915,"date":"2022-02-20T09:38:05","date_gmt":"2022-02-20T04:08:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=24915"},"modified":"2022-02-21T05:24:28","modified_gmt":"2022-02-20T23:54:28","slug":"incriminating-material-search-assessment","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/incriminating-material-search-assessment\/","title":{"rendered":"Incriminating material &#8211; Search assessment"},"content":{"rendered":"<p>Sirs,<\/p>\n<p>In the absence of any incriminating material during the course of search or any adverse statement recorded in the deposition, can there any be addition to the income which was assessed under section 143(3) of the Act?<\/p>\n<p>Also, please guide if there are any judgements of Supreme Court in this regard.<\/p>\n<p>Thanking You<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[502,503],"qa_category":[23],"qa_tag":[158,113,202],"class_list":["post-24915","qa","type-qa","status-publish","hentry","qa_expert-dr-k-shivaram","qa_expert-senior-advocate","qa_category-income-tax","qa_tag-incriminating-documents","qa_tag-search-and-seizure","qa_tag-search-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/24915","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=24915"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24915"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=24915"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=24915"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=24915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}