{"id":34506,"date":"2023-05-04T19:57:49","date_gmt":"2023-05-04T14:27:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34506"},"modified":"2023-05-04T19:57:49","modified_gmt":"2023-05-04T14:27:49","slug":"sec153c-of-income-tax-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/sec153c-of-income-tax-act\/","title":{"rendered":"Sec153C of Income Tax Act."},"content":{"rendered":"<p>Search conducted U\/Sec. 132 prior to June 2015 on Mr. X. On the basis of documents found during the course of search. Assessee Y received Notice U\/Sec. 153C. In the Satisfaction Note, it is mentioned that certain documents seized during the course search at Mr. X , pertains to Mr. Y. The documents seized were slips of cash deposits in Bank. Assessee challenge the proceedings u\/Sec\u00a0 153C on the ground that satisfaction is incorrect as it mentioned documents pertains to Y and not Belonging to Y.<\/p>\n<p>Whether proceedings initiated U\/Sec. 153 c are valid ? <!--\/data\/user\/0\/com.samsung.android.app.notes\/files\/clipdata\/clipdata_bodytext_230501_005424_538.sdocx--><\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[911,910],"class_list":["post-34506","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-proceedings","qa_tag-s-153c"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34506","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=34506"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34506"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34506"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34506"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}