{"id":10713,"date":"2020-03-22T06:46:43","date_gmt":"2020-03-22T06:46:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/raghubir-singh-v-ito-2020-180-itd-719-chd-trib\/"},"modified":"2020-03-22T06:46:43","modified_gmt":"2020-03-22T06:46:43","slug":"raghubir-singh-v-ito-2020-180-itd-719-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raghubir-singh-v-ito-2020-180-itd-719-chd-trib\/","title":{"rendered":"Raghubir Singh v. ITO (2020) 180 ITD 719 (Chd.)(Trib.)"},"content":{"rendered":"<p>The assessee deposited in the bank the amount received in cash which represented\u00a0 difference between amount shown in registered sale deed of property. The AO made addition as unexplained money.\u00a0 On appeal the Tribunal held that since no effort had been made by revenue authorities to look into position qua buyer, impugned order was to be set aside and, matter was to be remanded back for disposal afresh. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money\u2013Bank deposits\u2013Evidence  was not considered\u2013Matter remanded. [S. 45]<\/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-10713","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2MN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10713","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=10713"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10713\/revisions"}],"predecessor-version":[{"id":10714,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10713\/revisions\/10714"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}