{"id":60359,"date":"2026-06-05T09:33:03","date_gmt":"2026-06-05T04:03:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/satyendra-kumar-alias-satyendra-kumar-singh-v-cit-2025-483-itr-359-pathc\/"},"modified":"2026-06-05T09:33:03","modified_gmt":"2026-06-05T04:03:03","slug":"satyendra-kumar-alias-satyendra-kumar-singh-v-cit-2025-483-itr-359-pathc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satyendra-kumar-alias-satyendra-kumar-singh-v-cit-2025-483-itr-359-pathc\/","title":{"rendered":"Satyendra Kumar alias Satyendra Kumar Singh.v CIT (2025) 483 ITR 359 (Pat)(HC)"},"content":{"rendered":"<p>Dismissing the appeal, the Court held that the assessee was not able to substantiate the source of income as put forth in the other two years; allegedly by way of income from the Hindu undivided family, the returns of which were not filed in the relevant assessment year and a gift, which was just a bland statement without any substantiation. The additions made were as a result of the material recovered and the admissions made pursuant to the search. Order of Tribunal affirmed. (AY. 1989-90 to 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BB: Block assessment-Computation-Undisclosed income \u2013Books and documents discovered during search-Addition is valid. [S. 132, 260A] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60359","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fHx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60359","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=60359"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60359\/revisions"}],"predecessor-version":[{"id":60360,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60359\/revisions\/60360"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}