{"id":474,"date":"2018-04-30T06:42:39","date_gmt":"2018-04-30T06:42:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shantilal-j-shah-v-dcit-2018-61-itr-79-bang-trib\/"},"modified":"2018-04-30T06:42:39","modified_gmt":"2018-04-30T06:42:39","slug":"shantilal-j-shah-v-dcit-2018-61-itr-79-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shantilal-j-shah-v-dcit-2018-61-itr-79-bang-trib\/","title":{"rendered":"Shantilal J. Shah  v. DCIT  (2018) 61 ITR  79 (Bang) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that ;the assessee had explicitly conceded and confessed in the sworn statement that those receipts in cash had not been recorded in the books of account or accounted for. Accordingly  treating the amount as on money for sale of flats was justified.( AY. 2008-09 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search- Admitting additional income of on money \u2013 Addition  was held to be justified [ S. 132(4) ]<\/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":[1],"tags":[],"class_list":["post-474","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/474","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=474"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/474\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}