{"id":39407,"date":"2024-02-21T12:57:11","date_gmt":"2024-02-21T07:27:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunil-jain-v-itd-2023-459-itr-276-295-taxman-10sc-editorial-sunil-jain-v-itd-2022-289-taxman-688-20-itr-ol409-delhihc\/"},"modified":"2024-02-21T12:57:11","modified_gmt":"2024-02-21T07:27:11","slug":"sunil-jain-v-itd-2023-459-itr-276-295-taxman-10sc-editorial-sunil-jain-v-itd-2022-289-taxman-688-20-itr-ol409-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-jain-v-itd-2023-459-itr-276-295-taxman-10sc-editorial-sunil-jain-v-itd-2022-289-taxman-688-20-itr-ol409-delhihc\/","title":{"rendered":"Sunil Jain v. ITD (2023) 459 ITR 276 \/295 Taxman 10(SC) Editorial: Sunil Jain v.. ITD (2022) 289 Taxman 688\/ 20 ITR-OL409 (Delhi)(HC)"},"content":{"rendered":"<p>High Court held that order since\u00a0 the assessee had failed to satisfactorily explain source of cash deposit made by it in its &#8216;PN&#8217; bank account and said cash deposit\u00a0 was not adjudicated upon during original scrutiny proceedings. The reassessment notice was justified. SLP dismissed.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Unexplained money-Limited scrutiny-Cash deposit-Demonetisation-Pendency of appeal-Not adjudicated in the original assessment proceedings-Reassessment notice is valid.[S. 69A, 148, Art. 136]  <\/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-39407","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-afB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39407","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=39407"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39407\/revisions"}],"predecessor-version":[{"id":39408,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39407\/revisions\/39408"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}