{"id":53890,"date":"2025-05-08T16:09:31","date_gmt":"2025-05-08T10:39:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mangaldeep-multistate-urban-co-operative-credit-society-ltd-v-acit-2024-231-ttj-588-241-dtr-105-38-nypttj-607-mum-trib\/"},"modified":"2025-05-08T16:09:31","modified_gmt":"2025-05-08T10:39:31","slug":"mangaldeep-multistate-urban-co-operative-credit-society-ltd-v-acit-2024-231-ttj-588-241-dtr-105-38-nypttj-607-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mangaldeep-multistate-urban-co-operative-credit-society-ltd-v-acit-2024-231-ttj-588-241-dtr-105-38-nypttj-607-mum-trib\/","title":{"rendered":"Mangaldeep Multistate Urban Co-Operative Credit Society Ltd. v. ACIT (2024) 231 TTJ 588 \/ 241 DTR 105 \/ 38 NYPTTJ 607 (Mum) (Trib)"},"content":{"rendered":"<p>Held that during the survey proceedings under S. 133A it was observed that\u00a0\u00a0 that the assessee-society was facilitating dubious transactions by accepting huge cash deposits from suspicious\/unidentified entities and thereafter transferred most of these amounts to various other suspicious entities, said information constituted new and tangible material for initiating reassessment proceedings in the case of the assessee. Re assessment is affirmed. (AY. 2014-15 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Survey-Facilitating dubious transactions by accepting huge cash deposits from suspicious\/unidentified entities and thereafter transferred most of these amounts to various other suspicious entities-Reassessment  notice is valid.[S.133A,  148] <\/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-53890","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e1c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53890","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=53890"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53890\/revisions"}],"predecessor-version":[{"id":53891,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53890\/revisions\/53891"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}