{"id":27618,"date":"2022-06-26T21:31:34","date_gmt":"2022-06-26T16:01:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/baljit-singh-bachal-v-ito-2021-207-dtr-121-91-itr-100-214-ttj-220-chd-trib\/"},"modified":"2022-06-26T21:31:34","modified_gmt":"2022-06-26T16:01:34","slug":"baljit-singh-bachal-v-ito-2021-207-dtr-121-91-itr-100-214-ttj-220-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/baljit-singh-bachal-v-ito-2021-207-dtr-121-91-itr-100-214-ttj-220-chd-trib\/","title":{"rendered":"Baljit Singh Bachal v. ITO (2021) 207 DTR 121 \/ 91 ITR 100 \/ 214 TTJ 220 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that land was transferred in the name of the assessee by his uncle was retransferred to him without consideration. The assessee produced the documentary evidence to support the contention. The Assessing Officer in other\u00a0 co-purchasers on identical facts have\u00a0 been\u00a0 accepted. Addition is held to be not justified. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :  Unexplained investments-Acquisition and sale without consideration-Transferred by uncle is retransferred-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-27618","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7bs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27618","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=27618"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27618\/revisions"}],"predecessor-version":[{"id":27619,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27618\/revisions\/27619"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}