{"id":13065,"date":"2020-10-18T09:52:28","date_gmt":"2020-10-18T09:52:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-ram-murti-smarak-trust-v-acit-202081-itr-194-luck-trib-dev-murti-v-acit-202081-itr-194-luck-trib\/"},"modified":"2020-10-18T09:52:28","modified_gmt":"2020-10-18T09:52:28","slug":"shri-ram-murti-smarak-trust-v-acit-202081-itr-194-luck-trib-dev-murti-v-acit-202081-itr-194-luck-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-ram-murti-smarak-trust-v-acit-202081-itr-194-luck-trib-dev-murti-v-acit-202081-itr-194-luck-trib\/","title":{"rendered":"Shri Ram Murti Smarak Trust v. ACIT (2020)81 ITR 194 ( Luck ) (Trib) Dev Murti v . ACIT (2020)81 ITR 194 ( Luck ) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the facts or\u00a0 explanation given by\u00a0 assessee\u00a0 was not examined by\u00a0 department in right perspective to\u00a0 determine accountability of\u00a0 amounts in regular books or\u00a0 not. The Tribunal directed the\u00a0 AO to\u00a0 verify cash balances with regular books of\u00a0 account filed by\u00a0 assessee\u00a0 as well as\u00a0 with balance-sheets and income and expenditure accounts available with department with returns and books of\u00a0 account available in\u00a0 seized material .\u00a0 ( AY.2009-10 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money \u2013 Cash balances \u2013 Seized material \u2013 Matter remanded [ S. 132(4A) 153A ]  <\/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-13065","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3oJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13065","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=13065"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13065\/revisions"}],"predecessor-version":[{"id":13066,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13065\/revisions\/13066"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}