{"id":27754,"date":"2022-06-26T22:20:08","date_gmt":"2022-06-26T16:50:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-murarilal-r-mittal-2021-214-ttj-665-208-dtr-17-63-cch-436-tm-mum-trib\/"},"modified":"2022-06-26T22:20:08","modified_gmt":"2022-06-26T16:50:08","slug":"dy-cit-v-murarilal-r-mittal-2021-214-ttj-665-208-dtr-17-63-cch-436-tm-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-murarilal-r-mittal-2021-214-ttj-665-208-dtr-17-63-cch-436-tm-mum-trib\/","title":{"rendered":"Dy. CIT v. Murarilal R. Mittal (2021) 214 TTJ 665 \/ 208 DTR 17 \/ 63 CCH 436 (TM) (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, Tribunal held that the Assessing Officer in the course of original assessment proceedings\u00a0 enquired about the cash deposits in the savings bank account on the basis of income declared u\/s 132(4) of the Act. The information about the deposits in the bank was neither a new fact nor a new tangible material hence\u00a0 reassessment\u00a0 is held to be bad in law. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Absence of new or tangible material-Undisclosed money disclosed u\/s.132 (4)-Cash deposited in the bank-Re assessment was held to be not valid. [S. 132(4), 148] <\/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-27754","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7dE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27754","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=27754"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27754\/revisions"}],"predecessor-version":[{"id":27755,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27754\/revisions\/27755"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}