{"id":27626,"date":"2022-06-26T21:33:05","date_gmt":"2022-06-26T16:03:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shyam-gidwani-v-ito-2021-214-ttj-862-208-dtr-233-63-cch-155-jaipurtrib\/"},"modified":"2022-06-26T21:33:05","modified_gmt":"2022-06-26T16:03:05","slug":"shyam-gidwani-v-ito-2021-214-ttj-862-208-dtr-233-63-cch-155-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shyam-gidwani-v-ito-2021-214-ttj-862-208-dtr-233-63-cch-155-jaipurtrib\/","title":{"rendered":"Shyam Gidwani v. ITO (2021) 214 TTJ 862 \/ 208 DTR 233 \/ 63 CCH 155 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the reassessment is held to be valid and valid approval is obtained from the competent authority. As regards cash deposited in the bank account, the addition as unexplained money is up held, however\u00a0 for working of peak credit the matter remanded to the Assessing Officer.\u00a0 (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Cash deposited in bank account-Received from tuition fees-Explanation not accepted-Working of peak credit-Matter remanded-Reassessment-Approval is  held to be valid-Reassessment is  up held. [S. 147, 148, 151] <\/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-27626","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7bA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27626","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=27626"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27626\/revisions"}],"predecessor-version":[{"id":27627,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27626\/revisions\/27627"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}