{"id":12840,"date":"2020-10-09T14:38:21","date_gmt":"2020-10-09T14:38:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pabitra-mohan-samal-v-ito-2020-181-itd-391-cuttack-trib-2\/"},"modified":"2020-10-09T14:38:21","modified_gmt":"2020-10-09T14:38:21","slug":"pabitra-mohan-samal-v-ito-2020-181-itd-391-cuttack-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pabitra-mohan-samal-v-ito-2020-181-itd-391-cuttack-trib-2\/","title":{"rendered":"Pabitra Mohan Samal v. ITO (2020) 181 ITD 391 (Cuttack) (Trib.)"},"content":{"rendered":"<p>A flat was booked by one \u00a0Shri Anup Hans, who under mutual consent surrendered same in favour of assessee and took back his booking amount. Assessee paid to him certain amount out for his withdrawal. Assessee claimed that \u00a0Shri Anup Hans \u00a0had paid Rs. 1 lakh on behalf of assessee as a booking amount for purchase of flat . Appellate Tribunal held that since no credible evidence was brought on record by assessee to prove that sum of Rs. 1 lakhs was paid by Shri Anup Hans on behalf of assessee as booking amount for purchase of flat, AO was \u00a0justified in making addition of such amount on account of unexplained investment in purchase of flat. ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments \u2013 Immoveable property \u2013 Failure to produce evidence in respect of booking of flat \u2013 Addition is held to be justified .  [ 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-12840","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3l6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12840","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=12840"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12840\/revisions"}],"predecessor-version":[{"id":12841,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12840\/revisions\/12841"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}