{"id":23605,"date":"2022-01-09T09:41:59","date_gmt":"2022-01-09T04:11:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jami-nirmala-smt-v-pcit-2021-437-itr-573-orissahc\/"},"modified":"2022-02-09T06:46:42","modified_gmt":"2022-02-09T01:16:42","slug":"jami-nirmala-smt-v-pcit-2021-437-itr-573-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jami-nirmala-smt-v-pcit-2021-437-itr-573-orissahc\/","title":{"rendered":"Jami Nirmala (Smt.) v. PCIT (2021) 437 ITR 573  \/ 207 DTR 65\/ 323 CTR 317 ( 2022) 284 Taxman 141  (Orissa)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the order did not refer to any document unearthed during the course of the search conducted under section\u00a0132. Therefore, the assumption of jurisdiction under section\u00a0153A\u00a0for assessment of the assessment year 2015-16 was without legal basis. The panchanama of the search proceedings unambiguously showed that nothing incriminating was recovered in the course of the search. The assessment order and the consequential demand notice under section\u00a0156\u00a0were set aside. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No incriminating material was found-Assessment was completed on the date of search-Assessment order and notice of demand was held to be not valid. [S. 132, 156, Art. 226]   <\/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-23605","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-68J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23605","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=23605"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23605\/revisions"}],"predecessor-version":[{"id":24778,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23605\/revisions\/24778"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}