{"id":52522,"date":"2025-04-05T10:14:51","date_gmt":"2025-04-05T04:44:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/santosh-chopra-v-ito-2024116-itr-699-raipurtrib\/"},"modified":"2025-04-05T10:14:51","modified_gmt":"2025-04-05T04:44:51","slug":"santosh-chopra-v-ito-2024116-itr-699-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/santosh-chopra-v-ito-2024116-itr-699-raipurtrib\/","title":{"rendered":"Santosh Chopra v. ITO (2024)116 ITR 699 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that the assessee\u00a0 failed to produce the bank accounts of the parties but also made no attempt to place on record copies of the lenders\u2019 bank accounts as additional evidence. The order of the CIT(A) is affirmed. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loans-Failure to discharge the burden-Addition is affirmed. [S.131, 133(6)]<\/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-52522","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dF8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52522","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=52522"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52522\/revisions"}],"predecessor-version":[{"id":52523,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52522\/revisions\/52523"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}