{"id":12832,"date":"2020-10-09T14:25:59","date_gmt":"2020-10-09T14:25:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pabitra-mohan-samal-v-ito-2020-181-itd-391-cuttack-trib\/"},"modified":"2020-10-09T14:25:59","modified_gmt":"2020-10-09T14:25:59","slug":"pabitra-mohan-samal-v-ito-2020-181-itd-391-cuttack-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pabitra-mohan-samal-v-ito-2020-181-itd-391-cuttack-trib\/","title":{"rendered":"Pabitra Mohan Samal v. ITO (2020) 181 ITD 391 (Cuttack) (Trib.)"},"content":{"rendered":"<div>\n<p>Assessee\u00a0 has deposited cash in its bank account .The AO made addition as cash credits in respect of cash deposits . On appeal the\u00a0 CIT (A)\u00a0 had not accepted documents\u00a0 in support of cash deposits as same were not supported with an application to file additional evidence . On appeal the Appellate Tribunal held that since assessee had produced relevant documents to explain source of cash deposit in his bank account before CIT (A ) merely because assessee had not filed an application for filling additional evidence, such documents could not be rejected. Accordingly addition confirmed by the CIT (A) was deleted . (AY. 2011-12)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credits \u2013 Bank deposits -Produced all relevant documents-  Merely because assessee had not filed an application to file such additional evidence before CIT (A) such  additional documents could not be rejected. [ S.251 ] <\/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":[21],"tags":[],"class_list":["post-12832","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3kY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12832","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=12832"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12832\/revisions"}],"predecessor-version":[{"id":12833,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12832\/revisions\/12833"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}