{"id":49627,"date":"2025-01-05T11:03:58","date_gmt":"2025-01-05T05:33:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hemant-samarataji-lohar-v-cita-2024-163-taxmann-com-292-smc-mumtrib\/"},"modified":"2025-01-05T11:03:58","modified_gmt":"2025-01-05T05:33:58","slug":"hemant-samarataji-lohar-v-cita-2024-163-taxmann-com-292-smc-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hemant-samarataji-lohar-v-cita-2024-163-taxmann-com-292-smc-mumtrib\/","title":{"rendered":"Hemant Samarataji Lohar v. CIT(A) [2024] 163 taxmann.com 292 (SMC) (Mum)(Trib)"},"content":{"rendered":"<h2>During the search conducted at premises of assessee, cash amount of certain amount was found and seized, since assessee disclosed source of said cash having been accumulated\/received from relatives on various occasions as well as by family members of assessee which assessee had also recorded in his books of account, impugned addition u\/s 69A made on account of said amount seized was to be deleted. (AY. 2019-20)<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A: Unexplained moneys \u2013 Search \u2013 Cash seized during search \u2013 Explained the source of cash \u2013 Addition is deleted. [S. 132] <\/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-49627","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cUr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49627","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=49627"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49627\/revisions"}],"predecessor-version":[{"id":49628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49627\/revisions\/49628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}