{"id":51364,"date":"2025-02-24T17:02:36","date_gmt":"2025-02-24T11:32:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/subhojit-paul-v-acit-2024113-itr-3-snkoltrib\/"},"modified":"2025-02-24T17:02:36","modified_gmt":"2025-02-24T11:32:36","slug":"subhojit-paul-v-acit-2024113-itr-3-snkoltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/subhojit-paul-v-acit-2024113-itr-3-snkoltrib\/","title":{"rendered":"Subhojit Paul v.ACIT (2024)113 ITR 3 (SN)(Kol)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer\u00a0 ought to have analysed the purchases also and whether such a profit had resulted to the assessee, which could give rise to unexplained cash to the assessee. In such a situation, why the books of account should have not been rejected.\u00a0 The profit ratio from sales and purchases could not be of that magnitude had not been examined.\u00a0 The addition is\u00a0 deleted. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Cash deposit-Demonetisation period-Business of retail trading in medicine-Books of account not rejected-Addition is deleted. [S. 145] <\/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-51364","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dms","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51364","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=51364"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51364\/revisions"}],"predecessor-version":[{"id":51365,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51364\/revisions\/51365"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}