{"id":38530,"date":"2024-01-29T16:19:25","date_gmt":"2024-01-29T10:49:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-c-v-prabodhchandra-jayantilal-patel-2023-294-taxman-440-guj-hc\/"},"modified":"2024-01-29T16:19:25","modified_gmt":"2024-01-29T10:49:25","slug":"pcit-c-v-prabodhchandra-jayantilal-patel-2023-294-taxman-440-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-c-v-prabodhchandra-jayantilal-patel-2023-294-taxman-440-guj-hc\/","title":{"rendered":"PCIT (C) v. Prabodhchandra Jayantilal Patel (2023) 294 Taxman 440 (Guj.)(HC)"},"content":{"rendered":"<p>The Assessing Officer made addition based on the\u00a0 incriminating documents found in search of assessee&#8217;s premises in\u00a0 the form of written and signed &#8220;Sauda Chithhi&#8221; treating the unaccounted \u00a0transactions of land.\u00a0 On appeal the CIT(A) held that land was\u00a0\u00a0 not transferred.\u00a0 Tribunal\u00a0 treated the document as a dumb document and affirmed the order of CIT(A). On appeal by Revenue High Court affirmed the order of the Tribunal. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account-Sauda Chithhi-Dumb documents-Incriminating documents-Sale of land-Land was not transferred-Deletion of addition by the Tribunal is affirmed. [S. 45, 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-38530","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a1s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38530","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=38530"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38530\/revisions"}],"predecessor-version":[{"id":38531,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38530\/revisions\/38531"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}