{"id":15895,"date":"2021-03-24T12:14:08","date_gmt":"2021-03-24T06:44:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jagdish-prasad-sharma-v-ito-2020182-itd-246-delhi-trib\/"},"modified":"2021-03-24T12:14:08","modified_gmt":"2021-03-24T06:44:08","slug":"jagdish-prasad-sharma-v-ito-2020182-itd-246-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jagdish-prasad-sharma-v-ito-2020182-itd-246-delhi-trib\/","title":{"rendered":"Jagdish Prasad Sharma v. ITO (2020)182 ITD 246 (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee\u00a0 has failed to show creditworthiness of the depositors against sale of\u00a0 Agricultural land as well as gift hence addition is confirmed.\u00a0 As regards the enhancement made by the CIT (A) without giving an opportunity of hearing is held to be bad in law. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Cash deposited-Bank-Sale of Agricultural land-Gift-Failed to show the creditworthiness-Addition is held to be justified-Enhancement without giving an opportunity of hearing is held to be bad in law. [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-15895","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15895","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=15895"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15895\/revisions"}],"predecessor-version":[{"id":15896,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15895\/revisions\/15896"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}