{"id":45361,"date":"2024-08-16T10:18:28","date_gmt":"2024-08-16T04:48:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pradip-s-birewar-v-acit-2023108-itr-56-snahd-trib\/"},"modified":"2024-08-16T10:18:28","modified_gmt":"2024-08-16T04:48:28","slug":"pradip-s-birewar-v-acit-2023108-itr-56-snahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pradip-s-birewar-v-acit-2023108-itr-56-snahd-trib\/","title":{"rendered":"Pradip S. Birewar v. ACIT (2023)108 ITR 56 (SN)(Ahd) (Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer completed the assessment under section\u00a0143\u00a0read with section\u00a0153A\u00a0determining the total income on account of unexplained money under section\u00a069\u00a0based on seized materials. On further appeal, the Commissioner (Appeals) determined the income of. There was no estimation of income made by the Commissioner (Appeals). The addition\u00a0 was sustained by the Commissioner (Appeals) based on materials seized during the course of search. The finding arrived by the Commissioner (Appeals) following jurisdictional High Court judgments did not require any interference. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Undisclosed income determined based on materials seized during search-Not a case of  estimation of  income-Penalty is  justified.[S. 69, 132, 153A] <\/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-45361","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bND","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45361","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=45361"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45361\/revisions"}],"predecessor-version":[{"id":45362,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45361\/revisions\/45362"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}