{"id":43981,"date":"2024-06-27T13:52:18","date_gmt":"2024-06-27T08:22:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/neeraj-agrawal-v-dy-cit-2023103-itr-398-152-taxmann-com-632-alltrib-2\/"},"modified":"2024-06-27T13:52:18","modified_gmt":"2024-06-27T08:22:18","slug":"neeraj-agrawal-v-dy-cit-2023103-itr-398-152-taxmann-com-632-alltrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neeraj-agrawal-v-dy-cit-2023103-itr-398-152-taxmann-com-632-alltrib-2\/","title":{"rendered":"Neeraj Agrawal v. Dy. CIT (2023)103 ITR 398 \/ 152 taxmann.com 632 (All)(Trib)"},"content":{"rendered":"<p>Held that books not updated as on date of\u00a0 survey and discrepancies between stocks and cash physically found. Rejection is proper. Tribunal also held that\u00a0 sale of jewellery and cash received. Genuineness of\u00a0 transaction not proved hence the\u00a0 addition is affirmed. \u00a0Tribunal also held that the levy of interest under sections\u00a0234B\u00a0and\u00a0234C\u00a0was to be confirmed.(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Rejection of  books-Books not updated as on date of  survey and discrepancies between stocks and cash physically found-Rejection is proper-Sale of jewellery-Cash received-Genuineness of  transaction not proved-Addition is affirmed-Levy of interest is mandatory. [S.68,133A, 234B, 234C]<\/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-43981","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-brn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43981","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=43981"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43981\/revisions"}],"predecessor-version":[{"id":43982,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43981\/revisions\/43982"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}