{"id":39564,"date":"2024-02-22T13:05:37","date_gmt":"2024-02-22T07:35:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amresh-kumar-v-pcit-2023459-itr-364-295-taxman-1-sc-editorial-amresh-kumar-v-pcit-2023-154-taxmann-com-221-jharkhandhc\/"},"modified":"2024-02-22T13:05:37","modified_gmt":"2024-02-22T07:35:37","slug":"amresh-kumar-v-pcit-2023459-itr-364-295-taxman-1-sc-editorial-amresh-kumar-v-pcit-2023-154-taxmann-com-221-jharkhandhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amresh-kumar-v-pcit-2023459-itr-364-295-taxman-1-sc-editorial-amresh-kumar-v-pcit-2023-154-taxmann-com-221-jharkhandhc\/","title":{"rendered":"Amresh Kumar v. PCIT (2023)459 ITR 364 \/ 295 Taxman 1 (SC) Editorial: Amresh Kumar v. PCIT (2023) 154 taxmann.com 221 (Jharkhand)(HC)"},"content":{"rendered":"<p>The\u00a0 Assessee has\u00a0 not maintained the\u00a0 books of\u00a0 account and disclosed 8 Per Cent. of\u00a0 gross receipts as income from contract works and other sources. Form No, 26AS has showed additional income\u00a0 which is confirmed by the payee.\u00a0\u00a0 The Assessing Officer estimating the income at 8 Per Cent. of\u00a0 gross profit which included undisclosed income.\u00a0 Revision application of the assessee is dismissed by Commissioner. High Court dismissed the writ against\u00a0 the revision application.\u00a0 SLP is dismissed. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264 : Commissioner-Revision of other orders-Undisclosed income \u2014 Not maintaining the books of account-Contract works and other sources-Tax deduction at source-Form No 26AS   showing the additional  income-Payee confirming the payments-8% gross profit  is estimated including the undisclosed income-Rejection of revision order is affirmed by High Court-SLP is dismissed.  [S. 133(6),143(3), Form No. 26AS,  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-39564","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ai8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39564","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=39564"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39564\/revisions"}],"predecessor-version":[{"id":39565,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39564\/revisions\/39565"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}