{"id":38528,"date":"2024-01-29T16:18:57","date_gmt":"2024-01-29T10:48:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-goutam-chakraborty-2023-294-taxman-284-334-ctr-593-cal-hc\/"},"modified":"2024-01-29T16:18:57","modified_gmt":"2024-01-29T10:48:57","slug":"pcit-v-goutam-chakraborty-2023-294-taxman-284-334-ctr-593-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-goutam-chakraborty-2023-294-taxman-284-334-ctr-593-cal-hc\/","title":{"rendered":"PCIT v. Goutam Chakraborty (2023) 294 Taxman 284\/ 334 CTR 593 (Cal.)(HC)"},"content":{"rendered":"<p>During search, gold and jewellery was seized and Assessing Officer made additions under section 69A of the Act\u00a0 on ground that they lacked distinctive identification numbers on challans. Commissioner (Appeals) deleted additions which was affirmed by the Tribunal on\u00a0 the ground that gold and ornaments were given to assessee for purpose of making jewellery or for polishing which was established from challans.\u00a0 On appeal High Court affirmed the order of the Tribunal. Chuharmal v. CIT (1988) 172 ITR 250\/ 38 taxman 190 (SC), distinguished.\u00a0\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Seizure of gold-Distinctive identification numbers on challans-Deletion of addition by the Tribunal is   affirmed. [S. 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-38528","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a1q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38528","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=38528"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38528\/revisions"}],"predecessor-version":[{"id":38529,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38528\/revisions\/38529"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}