{"id":17491,"date":"2021-05-01T15:07:17","date_gmt":"2021-05-01T09:37:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-allied-perfumers-pvt-ltd-2021-431-itr-237-delhi-hc\/"},"modified":"2022-02-09T11:28:25","modified_gmt":"2022-02-09T05:58:25","slug":"pcit-v-allied-perfumers-pvt-ltd-2021-431-itr-237-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-allied-perfumers-pvt-ltd-2021-431-itr-237-delhi-hc\/","title":{"rendered":"PCIT v. Allied Perfumers Pvt. Ltd. (2021) 431 ITR 237 \/ 279 Taxman 185\/ 198 DTR 59\/ 323 CTR 365(Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the Tribunal had found that in the entire assessment order, the Assessing Officer had not referred to any seized material or other material for the year under consideration having being found during the course of search in the case of the assessee, leave alone the question of any incriminating material for the year under appeal. Mere recording of satisfaction note was not sufficient. Deletion of addition is held to be valid .\u00a0 ( AY. 2001-02, 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search- No incriminating material found during search \u2014 Mere recording of  satisfaction regarding undisclosed income not sufficient \u2014 Addition is held to be 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-17491","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4y7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17491","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=17491"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17491\/revisions"}],"predecessor-version":[{"id":24785,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17491\/revisions\/24785"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}