{"id":52264,"date":"2025-03-24T12:21:20","date_gmt":"2025-03-24T06:51:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-nisha-jain-2024115-itr-669-2025-170-taxmann-com-550-jaipurtrib\/"},"modified":"2025-03-24T12:21:20","modified_gmt":"2025-03-24T06:51:20","slug":"acit-v-nisha-jain-2024115-itr-669-2025-170-taxmann-com-550-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-nisha-jain-2024115-itr-669-2025-170-taxmann-com-550-jaipurtrib\/","title":{"rendered":"ACIT v. Nisha Jain (2024)115 ITR 669 \/ [2025] 170 taxmann.com 550 (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 merely on the basis of statement in the course of survey which was retracted and no incriminating material was found. Order of CIT(A) deleting the addition is affirmed <em>(<\/em>AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Income from undisclosed sources-Survey-Admission-Demonetisation-Cash deposits in bank-Statement retracted-No incriminating material was found-Addition cannot be made merely on the basis of statement during the survey.[S.131, 133A, 143(3)  <\/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-52264","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52264","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=52264"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52264\/revisions"}],"predecessor-version":[{"id":52265,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52264\/revisions\/52265"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}