{"id":37865,"date":"2023-10-20T15:54:44","date_gmt":"2023-10-20T10:24:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=37865"},"modified":"2023-10-22T04:57:47","modified_gmt":"2023-10-21T23:27:47","slug":"sec-153c-2","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/sec-153c-2\/","title":{"rendered":"Sec. 153C"},"content":{"rendered":"<p>Assessee is an individual and purchase flat with Builder in FY 2017-18 On the basis of\u00a0 search conducted at Builder on\u00a0 2018-19 and loose papers found with him as well as his acceptance in settlement Commission about receipt of ON money,\u00a0 assessee has received Notice U\/sec 153C .<\/p>\n<p>Noting on Loose papers seized is Surname of Assessee and some calculation of amount and interest . It does not have any date or signature or the place.<\/p>\n<p>Can assessee raise the objection on issuance of Notice U\/sec 153 C on following grounds:<\/p>\n<p>1. It is dumb paper<\/p>\n<p>2. There could be 1000 people similar to surname of assessee.<\/p>\n<p>3. Only assesee has purchase flat with Builder does not mean the noting on seized paper belongs to or pertains to assessee.<\/p>\n<p>4. Presumption can be drawn against assessee on the ground Builder has accepted in settlement Commission\u00a0 about acceptance of on money .<\/p>\n<p>Pl guide and legal judicial support on above grounds.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1021],"qa_category":[23],"qa_tag":[1072,113,202,1073],"class_list":["post-37865","qa","type-qa","status-publish","hentry","qa_expert-ksa-legal-chambers","qa_category-income-tax","qa_tag-dumb-documents","qa_tag-search-and-seizure","qa_tag-search-assessment","qa_tag-settlement-commission"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/37865","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=37865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37865"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=37865"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=37865"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=37865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}