{"id":27610,"date":"2022-06-26T21:29:56","date_gmt":"2022-06-26T15:59:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kushal-virendra-tandon-v-cit-2021-91-itr-610-2022-215-ttj-630-mum-trib-4\/"},"modified":"2022-06-26T21:29:56","modified_gmt":"2022-06-26T15:59:56","slug":"kushal-virendra-tandon-v-cit-2021-91-itr-610-2022-215-ttj-630-mum-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kushal-virendra-tandon-v-cit-2021-91-itr-610-2022-215-ttj-630-mum-trib-4\/","title":{"rendered":"Kushal Virendra Tandon v. CIT (2021) 91 ITR 610 \/ (2022) 215 TTJ 630 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that no attempt had been made by the lower authorities to disprove the genuineness and veracity of the assessee\u2019s claim of having received the amount as a gift from his father.\u00a0 The Assessing Officer had, on the basis of half-baked facts and premature observations, rejected the assessee\u2019s claim of having received the gift from his father. The Commissioner (Appeals) had summarily accepted the Assessing Officer\u2019s view without making any proper enquiry or verification. The addition made in this regard could not be sustained. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash Credits-Gift from father-Addition is held to be not justified. <\/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-27610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7bk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27610","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=27610"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27610\/revisions"}],"predecessor-version":[{"id":27611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27610\/revisions\/27611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}