{"id":7990,"date":"2019-11-02T07:14:54","date_gmt":"2019-11-02T07:14:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/krishan-kumar-v-ito-2019107-taxmann-com-463-265-taxman-228-p-h-hc-editorial-slp-of-asessee-is-dismissed-krishan-kumar-v-ito-2019-265-taxman-227-sc\/"},"modified":"2019-11-02T07:14:54","modified_gmt":"2019-11-02T07:14:54","slug":"krishan-kumar-v-ito-2019107-taxmann-com-463-265-taxman-228-p-h-hc-editorial-slp-of-asessee-is-dismissed-krishan-kumar-v-ito-2019-265-taxman-227-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krishan-kumar-v-ito-2019107-taxmann-com-463-265-taxman-228-p-h-hc-editorial-slp-of-asessee-is-dismissed-krishan-kumar-v-ito-2019-265-taxman-227-sc\/","title":{"rendered":"Krishan Kumar. v. ITO (2019)107 taxmann.com 463 \/ 265  Taxman 228 (P&#038; H) (HC)  Editorial: SLP of  asessee is dismissed Krishan Kumar. v. ITO  (2019) 265 Taxman 227 (SC)"},"content":{"rendered":"<p>Assessee filed return showing gross receipts of Rs. 9 lakhs, however it was found that the assessee made cash deposits of more than 37 lakhs in saving bank account. The AO made made addition of differential amount to assessee&#8217;s income. Addition was confirmed by CIT(A)\u00a0 and appellate Tribunal. High court also affirmed the order of the Tribunal. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money\u2013Cash deposit in savings bank account of Rs. 37 lakhs-Sales as per return was only Rs.9.65  lakhs-Addition is held to be justified.<\/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":[1],"tags":[],"class_list":["post-7990","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-24S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7990","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=7990"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7990\/revisions"}],"predecessor-version":[{"id":7991,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7990\/revisions\/7991"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}