{"id":3499,"date":"2018-12-29T14:04:44","date_gmt":"2018-12-29T14:04:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-jagdishprasad-mohanlal-joshi-2018-99-taxmann-com-287-259-taxman-343-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-jagdishprasad-mohanlal-joshi-2018-259-taxman-342-sc\/"},"modified":"2018-12-29T14:04:44","modified_gmt":"2018-12-29T14:04:44","slug":"cit-v-jagdishprasad-mohanlal-joshi-2018-99-taxmann-com-287-259-taxman-343-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-jagdishprasad-mohanlal-joshi-2018-259-taxman-342-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-jagdishprasad-mohanlal-joshi-2018-99-taxmann-com-287-259-taxman-343-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-jagdishprasad-mohanlal-joshi-2018-259-taxman-342-sc\/","title":{"rendered":"CIT v. Jagdishprasad Mohanlal Joshi ( 2018) 99 taxmann.com 287 \/ 259 Taxman  343( Bom) (HC) Editorial: SLP of revenue is dismissed , CIT v. Jagdishprasad Mohanlal Joshi ( 2018) 259 Taxman 342 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, merely on the basis of confessional statement made by third party \u00a0ie.Mr Ansari \u00a0under Maharashtra Central organised Crime Act, 1999(MOCA) stating that certain payment was made to the assessee by Mr Rasiklal\u00a0Dhariwal ,without any corroborative evidence , deletion of addition held to be justified. \u00a0\u00a0In the course of search of premises u\/s 132 also no incriminating documents were found .( AY. 2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A :  Unexplained money &#8211;   Income from undisclosed sources \u2013 Merely on the basis of confessional statement made by third party  under Maharashtra Central organised Crime Act, 1999(MOCA) stating that certain payment was made to the assessee ,without any corroborative evidence , deletion of addition held to be justified .[ S.132, Maharashtra Central organised Crime Act, 1999  S.18  ]<\/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":[1],"tags":[],"class_list":["post-3499","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ur","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3499","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=3499"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3499\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}