{"id":33624,"date":"2023-04-01T10:51:23","date_gmt":"2023-04-01T05:21:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-suman-agarwal-2023-290-taxman-301-delhihc\/"},"modified":"2023-04-01T10:51:23","modified_gmt":"2023-04-01T05:21:23","slug":"pcit-v-suman-agarwal-2023-290-taxman-301-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-suman-agarwal-2023-290-taxman-301-delhihc\/","title":{"rendered":"PCIT v. Suman Agarwal (2023) 290 Taxman 301 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the Tribunal, upon the appreciation of documents on record, concluded that documents referred to by the Assessing Officer as &#8216;incriminating&#8217; were admittedly not found from the address of assessee. The order of Tribunal was affirmed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-No incriminating material was found-Deletion of addition by the Tribunal was justified. [S. 132, 69B]<\/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-33624","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Kk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33624","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=33624"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33624\/revisions"}],"predecessor-version":[{"id":33625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33624\/revisions\/33625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}