{"id":50323,"date":"2025-01-28T14:44:31","date_gmt":"2025-01-28T09:14:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hemant-samarataji-lohar-v-cita-2024-163-taxmann-com-292-smcmum-trib\/"},"modified":"2025-01-28T14:44:31","modified_gmt":"2025-01-28T09:14:31","slug":"hemant-samarataji-lohar-v-cita-2024-163-taxmann-com-292-smcmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hemant-samarataji-lohar-v-cita-2024-163-taxmann-com-292-smcmum-trib\/","title":{"rendered":"Hemant Samarataji Lohar v. CIT(A) [2024] 163 taxmann.com 292 (SMC)(Mum.)(Trib.)"},"content":{"rendered":"<p>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.\u00a0 (AY. 2019-20)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A:  Unexplained moneys-Search-Cash seized during search-Explained the source of cash-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-50323","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d5F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50323","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=50323"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50323\/revisions"}],"predecessor-version":[{"id":50324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50323\/revisions\/50324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}