{"id":37110,"date":"2023-09-06T15:04:01","date_gmt":"2023-09-06T09:34:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asha-devi-v-pcit-2022-98-itr-52-snbang-trib\/"},"modified":"2023-09-06T15:04:01","modified_gmt":"2023-09-06T09:34:01","slug":"asha-devi-v-pcit-2022-98-itr-52-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asha-devi-v-pcit-2022-98-itr-52-snbang-trib\/","title":{"rendered":"Asha Devi v. PCIT (2022) 98 ITR 52 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Held that the source of cash deposits from the \u201csafe custody account\u201d was not questioned by the Assessing Officer by calling for ledger accounts etc., nor had the assessee submitted any details in this regard during the assessment proceedings.\u00a0 Revision order is held to be justified. (AY.\u00a0 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited Scrutiny for verification of  cash deposits-Assessing Officer has not made proper verification-Revision is held to be justified. [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-37110","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ey","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37110","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=37110"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37110\/revisions"}],"predecessor-version":[{"id":37111,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37110\/revisions\/37111"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}