{"id":29629,"date":"2022-09-09T13:29:42","date_gmt":"2022-09-09T07:59:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prakash-chand-kothari-v-dy-cit-2022-94-itr-49-jaipurtrib\/"},"modified":"2022-09-09T13:29:42","modified_gmt":"2022-09-09T07:59:42","slug":"prakash-chand-kothari-v-dy-cit-2022-94-itr-49-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prakash-chand-kothari-v-dy-cit-2022-94-itr-49-jaipurtrib\/","title":{"rendered":"Prakash Chand Kothari v. Dy.CIT (2022) 94 ITR 49 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Held\u00a0 that the Assessing Officer had merely relied upon extracts of certain uncorroborated excel sheets, found during the course of search. The Assessing Officer\u00a0 neither furnished the copy of statement nor an opportunity of cross examination.\u00a0 Addition on account of alleged cash loan was\u00a0 rightly deleted by CIT(A). (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Search and seizure-Income of any other person-No satisfaction recorded-Data found in pen drive-Neither furnished the copy of statement nor an opportunity of cross examination-Addition on account of alleged cash loan was deleted. [S. 131, 132(4), 153C] <\/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-29629","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7HT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29629","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=29629"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29629\/revisions"}],"predecessor-version":[{"id":29630,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29629\/revisions\/29630"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}