{"id":54364,"date":"2025-05-19T06:11:26","date_gmt":"2025-05-19T00:41:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kamal-chand-sisodiya-v-ito-2024-167-taxmann-com-671-indore-trib\/"},"modified":"2025-05-19T06:11:26","modified_gmt":"2025-05-19T00:41:26","slug":"kamal-chand-sisodiya-v-ito-2024-167-taxmann-com-671-indore-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamal-chand-sisodiya-v-ito-2024-167-taxmann-com-671-indore-trib\/","title":{"rendered":"Kamal Chand Sisodiya v.ITO ( 2024) 167 taxmann.com 671 ( Indore )( Trib)"},"content":{"rendered":"<p>Held that where the assessee had made frequent cash withdrawals and deposits ,he should not be denied the benefit of peak credit and it was only peak shortage which could be added as unexplained income under section 69A.\u00a0\u00a0\u00a0\u00a0 (AY. 2011 -12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money -Frequent cash withdrawals  and deposit \u2013 Only peak shortage  could be added as unexplained under section 69A .<\/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-54364","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54364","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=54364"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54364\/revisions"}],"predecessor-version":[{"id":54365,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54364\/revisions\/54365"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}