{"id":16670,"date":"2021-04-14T11:37:33","date_gmt":"2021-04-14T06:07:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramanlal-k-darji-v-ito-2020-184-itd-408-mum-trib\/"},"modified":"2021-04-14T11:37:33","modified_gmt":"2021-04-14T06:07:33","slug":"ramanlal-k-darji-v-ito-2020-184-itd-408-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramanlal-k-darji-v-ito-2020-184-itd-408-mum-trib\/","title":{"rendered":"Ramanlal K. Darji v. ITO (2020) 184 ITD 408 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the Assessing Officer could not have rejected books of account of assessee and estimated gross profit at rate of 12 per cent of total sales turnover as against rate of 8.36 per cent without providing assessee an opportunity to present his claim. Matter remanded. Similarly when conformation of loan transaction\u00a0 was filed, rejection of claim without\u00a0 considering these documents was not justified. Matter remanded.\u00a0 (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Rejection of books of account without providing an opportunity is held to be not valid-Cash credits-Rejection of documents without any reason is held to be not justified-Matter remanded.  [S. 68] <\/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-16670","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4kS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16670","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=16670"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16670\/revisions"}],"predecessor-version":[{"id":16671,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16670\/revisions\/16671"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}