{"id":28799,"date":"2022-07-25T17:28:05","date_gmt":"2022-07-25T11:58:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/meera-devi-kumawat-smt-v-jcit-2022-193-itd-250-jaipurtrib\/"},"modified":"2022-07-25T17:28:05","modified_gmt":"2022-07-25T11:58:05","slug":"meera-devi-kumawat-smt-v-jcit-2022-193-itd-250-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meera-devi-kumawat-smt-v-jcit-2022-193-itd-250-jaipurtrib\/","title":{"rendered":"Meera Devi Kumawat. (Smt.) v. JCIT (2022) 193 ITD 250 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Held that the assessee offered explanation that payment towards construction expenses like purchase of construction material and payment to labourers were required to be incurred in cash.\u00a0 Further, all transactions including cash transactions were duly documented in registered sale deed.\u00a0 Also pooling of family funds was done by assessee due to her family&#8217;s requirement and as she didn&#8217;t have any known sources of funds. Tribunal held that\u00a0 since assessee offered a reasonable explanation justifying said cash transactions, penalty could not be levied under section 271D for violation of section 269SS of the Act.\u00a0 (AY. 2009-10\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271D : Penalty-Takes or accepts any loan or deposit-Amount received from husband-Purchase of plot-Family arrangement-Levy of penalty is not valid. [S. 269SS, 273B] <\/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-28799","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7uv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28799","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=28799"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28799\/revisions"}],"predecessor-version":[{"id":28800,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28799\/revisions\/28800"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}