{"id":37162,"date":"2023-09-06T15:14:15","date_gmt":"2023-09-06T09:44:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sauria-agarwal-v-pcit-2022-215-ttj-523-211-dtr-63-cuttacktrib\/"},"modified":"2023-09-06T15:14:15","modified_gmt":"2023-09-06T09:44:15","slug":"sauria-agarwal-v-pcit-2022-215-ttj-523-211-dtr-63-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sauria-agarwal-v-pcit-2022-215-ttj-523-211-dtr-63-cuttacktrib\/","title":{"rendered":"Sauria Agarwal v. PCIT (2022) 215 TTJ 523 \/ 211 DTR 63 (Cuttack)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer\u00a0\u00a0 conducted detailed enquiries and made proper application of mind after examining the relevant documents before taking a possible view in respect of cash deposit in the assessee&#8217;s bank account, payment of unsecured loans and possible violation of the provisions of S. 269T of the Act. Revision order is not valid.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Repayment of loan-Cash deposited in the bank-Examined by the Assessing Officer-Revision order was quashed. [S. 269T] <\/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-37162","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Fo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37162","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=37162"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37162\/revisions"}],"predecessor-version":[{"id":37163,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37162\/revisions\/37163"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}