{"id":52131,"date":"2025-03-18T15:13:34","date_gmt":"2025-03-18T09:43:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-sunil-bhagwandas-vorani-huf-2024114-itr-146-mumtrib\/"},"modified":"2025-03-18T15:13:34","modified_gmt":"2025-03-18T09:43:34","slug":"ito-v-sunil-bhagwandas-vorani-huf-2024114-itr-146-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-sunil-bhagwandas-vorani-huf-2024114-itr-146-mumtrib\/","title":{"rendered":"ITO v. Sunil Bhagwandas Vorani (HUF) (2024)114 ITR 146 (Mum)(Trib)"},"content":{"rendered":"<p>Held, that the additions were made on estimation of total turnover after rejecting the books of account. Notices under section\u00a0133(6)\u00a0issued to various purchase parties were all returned by the postal authority and the assessee had not produced the party in confirmation. Order\u00a0 of CIT(A) deleting the penalty is affirmed. \u00a0(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Reassessment-Bogus purchases-Notice issued to parties returned as unserved by postal authorities-Addition on estimate basis-Deletion of penalty is affirmed. [S. 133(6), 147]  <\/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-52131","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52131","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=52131"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52131\/revisions"}],"predecessor-version":[{"id":52132,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52131\/revisions\/52132"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}