{"id":43965,"date":"2024-06-27T13:48:40","date_gmt":"2024-06-27T08:18:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/neeraj-agrawal-v-dy-cit-2023103-itr-398-152-taxmann-com-632-alltrib\/"},"modified":"2024-06-27T13:48:40","modified_gmt":"2024-06-27T08:18:40","slug":"neeraj-agrawal-v-dy-cit-2023103-itr-398-152-taxmann-com-632-alltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neeraj-agrawal-v-dy-cit-2023103-itr-398-152-taxmann-com-632-alltrib\/","title":{"rendered":"Neeraj Agrawal v. Dy. CIT (2023)103 ITR 398 \/ 152 taxmann.com 632 (All)(Trib)"},"content":{"rendered":"<p>Onus on assessee to prove genuineness and establish identity and creditworthiness of\u00a0 lenders.\u00a0 Assessing Officer finding issue of cheque favouring assessee preceded by deposit of\u00a0 cash in lenders\u2019 Bank Accounts. Tribunal held that the-Commissioner (Appeals) erroneously granted relief. Matter restored to Assessing Officer for fresh adjudication.\u00a0\u00a0 (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unexplained sundry creditors-Summons issued to creditors returned-Unsigned copies of  ledger accounts-Confirmations signed only by assessee and not by creditors-Matter remanded. [S. 131(1)(d)]  <\/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-43965","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-br7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43965","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=43965"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43965\/revisions"}],"predecessor-version":[{"id":43966,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43965\/revisions\/43966"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}