{"id":27111,"date":"2022-05-21T11:14:57","date_gmt":"2022-05-21T05:44:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/naresh-sharma-v-ao-2022-192-itd-379-chd-trib\/"},"modified":"2022-05-21T11:14:57","modified_gmt":"2022-05-21T05:44:57","slug":"naresh-sharma-v-ao-2022-192-itd-379-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naresh-sharma-v-ao-2022-192-itd-379-chd-trib\/","title":{"rendered":"Naresh Sharma. v. AO (2022) 192 ITD 379 (Chd.)(Trib.)"},"content":{"rendered":"<p>Assessing Officer made an addition on ground that assessee deposited cash in his bank account.\u00a0\u00a0 CIT(A) confirmed the addition on the ground that\u00a0 mere filing of affidavit is not sufficient\u00a0 On appeal the Tribunal held that authenticity of Ikrarnama in question, including signatures of parties needed to be forensically examined and witness to document would also needed to be examined to ascertain and verify whether signatures on Agreement to Sell &#8216;Ikrarnama&#8217; which had been disowned by purchaser as a forgery. Matter remanded (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Cash payment by purchaser-Sale of agricultural land-Correctness of Ikrarnama-Agreement to sell-Matter remanded. <\/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-27111","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-73h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27111","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=27111"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27111\/revisions"}],"predecessor-version":[{"id":27112,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27111\/revisions\/27112"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}