{"id":10134,"date":"2020-02-27T12:02:58","date_gmt":"2020-02-27T12:02:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/lalhibhai-kanjibhai-mandalia-v-pcit-2019-180-dtr-49-guj-hc\/"},"modified":"2020-02-27T12:02:58","modified_gmt":"2020-02-27T12:02:58","slug":"lalhibhai-kanjibhai-mandalia-v-pcit-2019-180-dtr-49-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lalhibhai-kanjibhai-mandalia-v-pcit-2019-180-dtr-49-guj-hc\/","title":{"rendered":"Lalhibhai Kanjibhai Mandalia v PCIT ( 2019) 180 DTR 49 (Guj) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 Loan transaction is reflected in the books of account and return filed by the assesee, accordingly there is no material basis of which a reasonable person could have formed the opinion\u00a0 and also lack of jurisdiction,\u00a0 search\u00a0 action is held to be invalid and quashed . ( SPA No. 16360 of 2018 dt 22\u20142 2019 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure \u2013 Loan transaction is reflected in the books of account and return filed by the assesee- No material basis of which a reasonable person could have formed the opinion  and lack of jurisdiction \u2013 Search  action is held to be invalid [ Art. 226  ] <\/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-10134","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Ds","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10134","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=10134"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10134\/revisions"}],"predecessor-version":[{"id":10135,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10134\/revisions\/10135"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}