{"id":36270,"date":"2023-08-28T18:16:52","date_gmt":"2023-08-28T12:46:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sarabjit-kaur-smt-v-ito-2022-96-itr-440-chd-trib\/"},"modified":"2023-08-28T18:16:52","modified_gmt":"2023-08-28T12:46:52","slug":"sarabjit-kaur-smt-v-ito-2022-96-itr-440-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sarabjit-kaur-smt-v-ito-2022-96-itr-440-chd-trib\/","title":{"rendered":"Sarabjit Kaur (Smt.) v. ITO (2022) 96 ITR 440 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the assessee\u2019s returned income was also accepted in the AY.2012-13. The authorities had no reason to disbelieve the assessee\u2019s claim of having earned tuition income in this AY as well for the reason of rule of consistency. Therefore, the authorities had no justifiable reason to make the additions. (AY. 2011-12, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Cash deposits-Information received from Enforcement Directorate of  cash deposits in bank accounts-Rule of consistency-Addition was deleted. [S. 69] <\/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-36270","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9r0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36270","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=36270"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36270\/revisions"}],"predecessor-version":[{"id":36271,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36270\/revisions\/36271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}