{"id":53777,"date":"2025-05-08T12:36:16","date_gmt":"2025-05-08T07:06:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nanda-agrawal-v-ito-2024-230-ttj-46-uo-167-taxmann-com-707-raipur-trib\/"},"modified":"2025-05-08T12:36:16","modified_gmt":"2025-05-08T07:06:16","slug":"nanda-agrawal-v-ito-2024-230-ttj-46-uo-167-taxmann-com-707-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nanda-agrawal-v-ito-2024-230-ttj-46-uo-167-taxmann-com-707-raipur-trib\/","title":{"rendered":"Nanda Agrawal v. ITO (2024) 230 TTJ 46 (UO)\/ 167 taxmann.com 707 (Raipur) (Trib)"},"content":{"rendered":"<p>Held that the assessee has not produced proper books and evidence before the AO, the issue is restored back to the AO to estimate the profit of the assessee at a percentage worked out on the basis of preceding three years. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Failure to produce  details-Rejection of books of account is justified-Matter is restored back to the AO to estimate the profit of the assessee at a percentage worked out on the basis of preceding three years.   [S. 145(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-53777","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dZn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53777","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=53777"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53777\/revisions"}],"predecessor-version":[{"id":53778,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53777\/revisions\/53778"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}