{"id":43672,"date":"2024-06-14T16:15:38","date_gmt":"2024-06-14T10:45:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manju-baheti-v-assessing-officer-2023-102-itr-369smc-koltrib\/"},"modified":"2024-06-14T16:15:38","modified_gmt":"2024-06-14T10:45:38","slug":"manju-baheti-v-assessing-officer-2023-102-itr-369smc-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manju-baheti-v-assessing-officer-2023-102-itr-369smc-koltrib\/","title":{"rendered":"Manju Baheti v. Assessing Officer (2023) 102 ITR 369(SMC) (Kol)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Delay in filing of the appeal is condoned. Tribunal directed the Assessing Officer to delete the addition in respect of cash deposited during Demonetisation period.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Delay condoned-Covid period-Demonetisation-Ad hoc addition is deleted. [S. 253] <\/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-43672","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bmo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43672","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=43672"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43672\/revisions"}],"predecessor-version":[{"id":43673,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43672\/revisions\/43673"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}