{"id":48130,"date":"2024-11-20T09:44:13","date_gmt":"2024-11-20T04:14:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajkumar-anandchand-jain-v-dcit-2024-205-itd-14-mum-trib\/"},"modified":"2024-11-20T09:44:13","modified_gmt":"2024-11-20T04:14:13","slug":"rajkumar-anandchand-jain-v-dcit-2024-205-itd-14-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajkumar-anandchand-jain-v-dcit-2024-205-itd-14-mum-trib\/","title":{"rendered":"Rajkumar Anandchand Jain. v. DCIT (2024) 205 ITD 14 (Mum) (Trib.)"},"content":{"rendered":"<p>Assessee purchased a property for Rs. 36.20 lakhs. \u00a0Value of property for stamp duty purposes was Rs. 1.77 crores. Assessing Officer held that difference of Rs. 1.41 crores was to be taxed in hands of assessee under section 56(2)(x). On appeal the CIT(A)\u00a0 dismissed \u00a0the appeal \u00a0on ground that assessee did not comply with notices of hearing. \u00a0On appeal the Tribunal held that since Commissioner (Appeals) did not give a detailed reason on ground of appeal raised by assessee in terms of section 250(6), matter was to be restored back to Commissioner (Appeals) with direction to assessee to submit details. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure-Income from other sources-Appeal is dismissed without deciding on merits-Matter remanded to the file of CIT(A) to decide on appeal. [S.56(2)(x)(b), 250(6)] <\/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-48130","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cwi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48130","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=48130"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48130\/revisions"}],"predecessor-version":[{"id":48131,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48130\/revisions\/48131"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}