{"id":55365,"date":"2025-07-15T10:54:57","date_gmt":"2025-07-15T05:24:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/meena-jewellers-extension-p-ltd-v-acit-2025-211-itd-216-hyd-trib\/"},"modified":"2025-07-15T10:54:57","modified_gmt":"2025-07-15T05:24:57","slug":"meena-jewellers-extension-p-ltd-v-acit-2025-211-itd-216-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meena-jewellers-extension-p-ltd-v-acit-2025-211-itd-216-hyd-trib\/","title":{"rendered":"Meena Jewellers Extension (P.) Ltd. v. ACIT (2025) 211 ITD 216 (Hyd) (Trib.)"},"content":{"rendered":"<p>Assessee is a\u00a0 business of trading in jewellery. Assessing Officer made ex-parte assessment order and made additions towards non-current liabilities as unexplained cash credits\u00a0 and also cash deposited during\u00a0 Demonetisation. Tribunal remanded the matter to the CIT(A). (AY. 2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Loans and advances-Cash deposit-Demonetisation-Best judgement assessment-Matter remanded to CIT(A) [S.69, 144]  <\/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-55365","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eoZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55365","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=55365"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55365\/revisions"}],"predecessor-version":[{"id":55366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55365\/revisions\/55366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}