{"id":4846,"date":"2019-04-10T12:58:22","date_gmt":"2019-04-10T12:58:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sangeetha-jain-smt-v-acit-2019-261-taxman-220-karn-hc-2\/"},"modified":"2019-06-25T11:59:26","modified_gmt":"2019-06-25T11:59:26","slug":"sangeetha-jain-smt-v-acit-2019-261-taxman-220-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sangeetha-jain-smt-v-acit-2019-261-taxman-220-karn-hc-2\/","title":{"rendered":"Sangeetha Jain  (Smt.)  v. ACIT (2019) 414 ITR 61\/ 261 Taxman 220 (Karn.)(HC)"},"content":{"rendered":"<p>A.O. made addition to assessee&#8217;s income on account of unexplained cash receipt.\u00a0 In appellate proceedings assessee raised a plea that said amount represented rental receipts of a property owned by her.\u00a0 However, assessee did not furnish description of property, rental agreement, name and address of tenants, sources of investments, etc. Tribunal\u00a0 rejected the explanation and confirmed addition. High Court affirmed the order of Tribunal. (AY. 2000-01 and 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money\u2013Unexplained cash receipts-Description of property was not furnished\u2013Addition is held to be justified.<\/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-4846","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ga","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4846","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=4846"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4846\/revisions"}],"predecessor-version":[{"id":5944,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4846\/revisions\/5944"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}