{"id":20416,"date":"2021-07-21T11:16:41","date_gmt":"2021-07-21T05:46:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-amita-garg-smt-2020-114-taxmann-com-551-delhi-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-devi-das-garg-2020-270-taxman-17-sc\/"},"modified":"2021-07-21T11:16:41","modified_gmt":"2021-07-21T05:46:41","slug":"pcit-v-amita-garg-smt-2020-114-taxmann-com-551-delhi-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-devi-das-garg-2020-270-taxman-17-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-amita-garg-smt-2020-114-taxmann-com-551-delhi-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-devi-das-garg-2020-270-taxman-17-sc\/","title":{"rendered":"PCIT v. Amita Garg (Smt.) (2020) 114 taxmann.com 551 (Delhi) (HC) Editorial: SLP is granted to the revenue PCIT v. Devi Das Garg (2020) 270 Taxman 17 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the\u00a0 revenue the Court held that the Tribunal is justified in deleting the addition when no fresh material was discovered during search and seizure proceedings.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No fresh material was discovered during search and seizure proceedings-Deletion of addition is held to be justified. [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-20416","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ji","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20416","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=20416"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20416\/revisions"}],"predecessor-version":[{"id":20417,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20416\/revisions\/20417"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}