{"id":20412,"date":"2021-07-21T11:16:08","date_gmt":"2021-07-21T05:46:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-gahoi-dal-oil-mills-2020-117-taxmann-com-117-mphc-editorial-slp-is-granted-to-the-revenue-pcit-v-gahoi-dal-oil-mills-2020-272-taxman-521-sc\/"},"modified":"2021-07-21T11:16:08","modified_gmt":"2021-07-21T05:46:08","slug":"pcit-v-gahoi-dal-oil-mills-2020-117-taxmann-com-117-mphc-editorial-slp-is-granted-to-the-revenue-pcit-v-gahoi-dal-oil-mills-2020-272-taxman-521-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-gahoi-dal-oil-mills-2020-117-taxmann-com-117-mphc-editorial-slp-is-granted-to-the-revenue-pcit-v-gahoi-dal-oil-mills-2020-272-taxman-521-sc\/","title":{"rendered":"PCIT v. Gahoi Dal &#038; Oil Mills (2020) 117 taxmann.com 117 (MP)(HC) Editorial : SLP is granted to the revenue, PCIT v. Gahoi Dal &#038; Oil Mills (2020) 272 Taxman 521 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, \u00a0since no incriminating documents during course of search were found, impugned addition made by Assessing Officer was not sustainable. (AY.\u00a0 2005-2006 to 2011-2012)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No incriminating material was found-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-20412","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5je","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20412","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=20412"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20412\/revisions"}],"predecessor-version":[{"id":20413,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20412\/revisions\/20413"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}