{"id":55583,"date":"2025-07-27T07:07:09","date_gmt":"2025-07-27T01:37:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pushpadevi-shivlal-rathi-v-ito-2025-233-ttj-12-245-dtr-16-smc-pune-trib\/"},"modified":"2025-07-27T07:07:09","modified_gmt":"2025-07-27T01:37:09","slug":"pushpadevi-shivlal-rathi-v-ito-2025-233-ttj-12-245-dtr-16-smc-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pushpadevi-shivlal-rathi-v-ito-2025-233-ttj-12-245-dtr-16-smc-pune-trib\/","title":{"rendered":"Pushpadevi Shivlal Rathi v. ITO (2025) 233 TTJ 12 \/ 245 DTR 16 (SMC) (Pune) (Trib)"},"content":{"rendered":"<p>Held that the assessee\u00a0 has\u00a0 filed a declaration under the Income Declaration Scheme, 2016 and inadvertently paid the tax partly quoting the old PAN and partly the new PAN, she is eligible to the benefit of IDS; issue is restored to the AO for necessary verification and delete addition under s. 69A. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Income Declaration Scheme, 2016-quoted wrong PAN No.-issue is restored to the AO for necessary verification. [Income Declaration Scheme, 2016] <\/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-55583","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-esv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55583","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=55583"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55583\/revisions"}],"predecessor-version":[{"id":55584,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55583\/revisions\/55584"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}