{"id":38084,"date":"2023-12-11T12:49:04","date_gmt":"2023-12-11T07:19:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/unideep-food-processing-p-ltd-v-itat-2023-457-itr-552-292-taxman-213-331-ctr-345-223-dtr-485-orissahc\/"},"modified":"2023-12-11T12:49:04","modified_gmt":"2023-12-11T07:19:04","slug":"unideep-food-processing-p-ltd-v-itat-2023-457-itr-552-292-taxman-213-331-ctr-345-223-dtr-485-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/unideep-food-processing-p-ltd-v-itat-2023-457-itr-552-292-taxman-213-331-ctr-345-223-dtr-485-orissahc\/","title":{"rendered":"Unideep Food Processing (P.) Ltd. v. ITAT (2023) 457 ITR 552 \/ 292 Taxman 213\/ 331 CTR 345\/ 223 DTR 485 (Orissa)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>In the set aside proceedings\u00a0 the Assessing Officer directed the assessee to produce creditors for verification of loan repayments. The\u00a0 assessee did not produce farmers from whom he had borrowed unsecured loan nether filed any fresh affidavit.\u00a0 The Court held that since assessee failed to comply with directions of Tribunal, addition were justified. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Failure to produce the farmers from whom the loan was taken-Direction of the Tribunal is not complied with-Order of Tribunal  confirming  the addition is affirmed. [S. 254((1), 260A]  <\/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-38084","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ug","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38084","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=38084"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38084\/revisions"}],"predecessor-version":[{"id":38085,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38084\/revisions\/38085"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}