{"id":44672,"date":"2024-07-27T17:31:55","date_gmt":"2024-07-27T12:01:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajendra-shankar-singhal-v-ito-2023105-itr-41-sndelhitrib\/"},"modified":"2024-07-27T17:31:55","modified_gmt":"2024-07-27T12:01:55","slug":"rajendra-shankar-singhal-v-ito-2023105-itr-41-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajendra-shankar-singhal-v-ito-2023105-itr-41-sndelhitrib\/","title":{"rendered":"Rajendra Shankar Singhal v. ITO (2023)105 ITR 41 (SN)(Delhi)((Trib)"},"content":{"rendered":"<p>Held that\u00a0 some leakage of revenue could not be ruled out. Keeping the fact in view that the Assessing Officer himself had accepted profit at 1.52 per cent. for the sales recorded in the books of account, the Assessing Officer was to adopt profit at 3.5 per cent. on the suppressed sales.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) :  Assessment-Income from undisclosed sources-Estimate of  profits-Suppressed sales-Assessing Officer is directed   to adopt profit at 3.5 Per Cent. on suppressed sales. [S. 69C] <\/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-44672","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bCw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44672","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=44672"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44672\/revisions"}],"predecessor-version":[{"id":44673,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44672\/revisions\/44673"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}