{"id":3855,"date":"2019-02-07T01:16:51","date_gmt":"2019-02-07T01:16:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/v-rajinikanth-v-dcit-2019-260-taxman-47-pbpta-at\/"},"modified":"2019-02-09T08:53:31","modified_gmt":"2019-02-09T08:53:31","slug":"v-rajinikanth-v-dcit-2019-260-taxman-47-pbpta-at","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/v-rajinikanth-v-dcit-2019-260-taxman-47-pbpta-at\/","title":{"rendered":"V. Rajinikanth.  v. DCIT  (2019)  260 Taxman 47 (PBPTA \u2013 AT)\/T. Raja v. K.Visakha ( 2019) 260 Taxman 225 ((PBPTA \u2013 AT)"},"content":{"rendered":"<p>Order attaching the bank account on the presumption that the amount was advanced to bring demonetised money in to circulation was set aside .The attached properties are released on the ground that the authorities have \u00a0failed to discharge the burden .Followed Sitaram Agarwal v. Subrata Chandra ( 2008) 7 SCC 716 .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prohibition of Benami Property Transactions Act, 1988 S.2(9):<br \/>\nBenami transaction- Advance salary -Allegation of amount was advanced to bring demonetised money in to circulation &#8211;  Order attaching the bank account was set aside &#8211; The authorities have  failed to discharge the burden.  [ S. 2(5),3,24, 46, PMLA ,2002 , S. 2(u) ]<\/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":[1],"tags":[],"class_list":["post-3855","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3855","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=3855"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3855\/revisions"}],"predecessor-version":[{"id":3899,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3855\/revisions\/3899"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}