{"id":60959,"date":"2026-06-19T09:29:49","date_gmt":"2026-06-19T03:59:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rekha-shah-v-nfac-2025-213-itd-371-mum-trib\/"},"modified":"2026-06-19T09:29:49","modified_gmt":"2026-06-19T03:59:49","slug":"rekha-shah-v-nfac-2025-213-itd-371-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rekha-shah-v-nfac-2025-213-itd-371-mum-trib\/","title":{"rendered":"Rekha Shah v. NFAC (2025) 213 ITD 371 (Mum) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee was unable to present her case effectively before the Assessing Officer as well as the Commissioner (Appeals); the matter was to be restored to the file of the Assessing Officer for a fresh examination. \u00a0(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S 144: Best judgment assessment-Amounts of investments not fully disclosed in books of account-Purchase of flat-Investment from maturity of fixed deposits-Matter was restored to the file of the Assessing Officer for a fresh examination. [S.69B] <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60959","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60959","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=60959"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60959\/revisions"}],"predecessor-version":[{"id":60960,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60959\/revisions\/60960"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}