{"id":27858,"date":"2022-06-26T22:51:34","date_gmt":"2022-06-26T17:21:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ram-bharos-shashi-v-ito-2021-214-ttj-9-ur-63-cch-373-jodhpurtrib\/"},"modified":"2022-06-26T22:51:34","modified_gmt":"2022-06-26T17:21:34","slug":"ram-bharos-shashi-v-ito-2021-214-ttj-9-ur-63-cch-373-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ram-bharos-shashi-v-ito-2021-214-ttj-9-ur-63-cch-373-jodhpurtrib\/","title":{"rendered":"Ram Bharos Shashi v. ITO (2021) 214 TTJ 9 (UR) \/ 63 CCH 373 (Jodhpur)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee\u00a0 the Tribunal held that the Assessing Officer has examined nature and source of deposits\u00a0 in savings account made during the\u00a0 relevant year and also opening and closing balances cash in hand which are reflected in the balance sheet. Revision order\u00a0 is held to be not justified. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Nature and source of deposits examined during assessment proceedings-Order cannot be held as erroneous-Order is set aside [S. 143 (3)] <\/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-27858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7fk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27858","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=27858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27858\/revisions"}],"predecessor-version":[{"id":27859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27858\/revisions\/27859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}