{"id":37152,"date":"2023-09-06T15:12:25","date_gmt":"2023-09-06T09:42:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gajraj-mining-p-ltd-v-pcit-2022-220-ttj-1-uojabalpurtrib\/"},"modified":"2023-09-06T15:12:25","modified_gmt":"2023-09-06T09:42:25","slug":"gajraj-mining-p-ltd-v-pcit-2022-220-ttj-1-uojabalpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gajraj-mining-p-ltd-v-pcit-2022-220-ttj-1-uojabalpurtrib\/","title":{"rendered":"Gajraj Mining (P) Ltd v.PCIT (2022) 220 TTJ 1 (UO)(Jabalpur)(Trib)"},"content":{"rendered":"<p>Commissioner passed the Revision order\u00a0 pass the de novo assessment on account of huge deposit of cash in the bank accounts of the assessee. On appeal the Tribunal affirmed the\u00a0 revision order and\u00a0 modified\u00a0 the direction to consider only cash deposited in the bank.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Heavy cash deposited in the bank-Revision order was affirmed-Direction was modified to consider only cash deposited in the bank [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-37152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Fe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37152","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=37152"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37152\/revisions"}],"predecessor-version":[{"id":37153,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37152\/revisions\/37153"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}