{"id":20422,"date":"2021-07-21T11:20:43","date_gmt":"2021-07-21T05:50:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-munisuvrat-corporation-2020-115-taxmann-com-264-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-munisuvrat-corporation-2020-272-taxman-181-sc\/"},"modified":"2021-07-21T11:20:43","modified_gmt":"2021-07-21T05:50:43","slug":"pcit-v-munisuvrat-corporation-2020-115-taxmann-com-264-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-munisuvrat-corporation-2020-272-taxman-181-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-munisuvrat-corporation-2020-115-taxmann-com-264-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-munisuvrat-corporation-2020-272-taxman-181-sc\/","title":{"rendered":"PCIT v. Munisuvrat Corporation (2020) 115 taxmann.com 264 (Guj.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Munisuvrat Corporation (2020) 272 Taxman 181 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Assessing officer of person searched did not record satisfaction that item referred to in section 153C belonged to a person other than person searched, assessment order passed in case of assessee was illegal and void ab initio Order of Tribunal is up held. (AY. 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Not recording satisfaction-Order is illegal and void ab initio. [S. 132, 143 (3)] <\/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-20422","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5jo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20422","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=20422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20422\/revisions"}],"predecessor-version":[{"id":20423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20422\/revisions\/20423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}