{"id":19064,"date":"2021-06-07T12:16:14","date_gmt":"2021-06-07T06:46:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ponmani-suresh-v-dy-cit-2020-275-taxman-20-mad-hc\/"},"modified":"2021-06-07T12:16:14","modified_gmt":"2021-06-07T06:46:14","slug":"ponmani-suresh-v-dy-cit-2020-275-taxman-20-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ponmani-suresh-v-dy-cit-2020-275-taxman-20-mad-hc\/","title":{"rendered":"Ponmani Suresh v. Dy. CIT (2020) 275 Taxman 20 (Mad.)(HC)"},"content":{"rendered":"<p>Assessee received\u00a0 certain amount on account of sale transaction. Assessing Officer made addition as cash credit relying on the statement of the third party. Opportunity of cross examination was not given to the asseessee.\u00a0 Tribunal Remanded the matter to the file of CIT (A) to give an opportunity of cross examination. On appeal High court affirmed the order of the Tribunal. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Failure to give an opportunity of cross examination-Tribunal remanding the matter to CIT (A)-Order of Tribunal is affirmed. [S. 254 (1)] <\/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-19064","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Xu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19064","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=19064"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19064\/revisions"}],"predecessor-version":[{"id":19065,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19064\/revisions\/19065"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}