{"id":14222,"date":"2020-12-06T07:19:21","date_gmt":"2020-12-06T07:19:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-madhyam-housing-pvt-ltd-202078-itr-296-delhi-trib\/"},"modified":"2020-12-06T07:19:21","modified_gmt":"2020-12-06T07:19:21","slug":"dy-cit-v-madhyam-housing-pvt-ltd-202078-itr-296-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-madhyam-housing-pvt-ltd-202078-itr-296-delhi-trib\/","title":{"rendered":"Dy. CIT v. Madhyam Housing Pvt. Ltd. (2020)78 ITR 296 ( Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the return was completed and no assessment was pending on the date of the search. During the course of search, no incriminating material was found for making the addition, hence assessment is held to be not valid .( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search-No incriminating material found during search \u2014 Assessment completed on date of  search cannot be disturbed \u2014 Assessment not valid.[ S.132] <\/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-14222","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ho","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14222","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=14222"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14222\/revisions"}],"predecessor-version":[{"id":14223,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14222\/revisions\/14223"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}