{"id":44674,"date":"2024-07-27T17:32:38","date_gmt":"2024-07-27T12:02:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-prahalad-rai-rathi-2023105-itr-673-jodhpur-trib-3\/"},"modified":"2024-07-27T17:32:38","modified_gmt":"2024-07-27T12:02:38","slug":"dy-cit-v-prahalad-rai-rathi-2023105-itr-673-jodhpur-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-prahalad-rai-rathi-2023105-itr-673-jodhpur-trib-3\/","title":{"rendered":"Dy. CIT v. Prahalad Rai Rathi (2023)105 ITR 673 (Jodhpur) (Trib)"},"content":{"rendered":"<p>Held that in respect of the addition on account of gross profits, it was a matter of record that the assessee maintained complete books of account on a day-to-day basis which were subjected to audit. There was no adverse remark by the auditor in the audit report. Neither were the accounts rejected nor was section\u00a0145\u00a0of the Act invoked. From the evidence submitted, it was seen that all the transactions shown in the reconciliation statements were verifiable. Order of CIT(A) deleting the addition is affirmed.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) :  Assessment-Addition of  excess of  gross profits As Reconciliation statement-Deletion of addition is affirmed.[S.28(i)]  <\/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-44674","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bCy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44674","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=44674"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44674\/revisions"}],"predecessor-version":[{"id":44675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44674\/revisions\/44675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}