{"id":46188,"date":"2024-09-08T19:06:57","date_gmt":"2024-09-08T13:36:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/avtar-singh-kalsi-through-l-h-smt-kuldeep-kaur-v-pcit2023-224-ttj-47-uo-amritsartrib-jagtar-singh-kalsi-v-pcit2023-224-ttj-47-uo-amritsartrib\/"},"modified":"2024-09-08T19:06:57","modified_gmt":"2024-09-08T13:36:57","slug":"avtar-singh-kalsi-through-l-h-smt-kuldeep-kaur-v-pcit2023-224-ttj-47-uo-amritsartrib-jagtar-singh-kalsi-v-pcit2023-224-ttj-47-uo-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/avtar-singh-kalsi-through-l-h-smt-kuldeep-kaur-v-pcit2023-224-ttj-47-uo-amritsartrib-jagtar-singh-kalsi-v-pcit2023-224-ttj-47-uo-amritsartrib\/","title":{"rendered":"Avtar Singh Kalsi through L\/H Smt. Kuldeep Kaur v. PCIT(2023) 224 TTJ 47 (UO) (Amritsar)(Trib) Jagtar Singh Kalsi v. PCIT(2023) 224 TTJ 47 (UO) (Amritsar)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer assessed the income surrendered as business income, after making proper enquiry. Revision order on the basis of surrendered income to be assessed under section 68 @ 60 per.cent as per section. 115BBE is quashed and set aside.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-No lack of enquiry-Survey-Income surrendered-Business income-Assessment was finalised after considering the reply of the assessee-Revision order on the basis of surrendered income to be assessed under section 68 @ 60 per.cent as per section. 115BBE is quashed and set aside. [S. 68, 115BBE, 133A, 142(1), 143(2), 143(3)]<\/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-46188","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c0Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46188","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=46188"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46188\/revisions"}],"predecessor-version":[{"id":46189,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46188\/revisions\/46189"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}