{"id":34629,"date":"2023-05-07T10:53:55","date_gmt":"2023-05-07T05:23:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/siddharth-gupta-v-pcit-2023-452-itr-227-sc-editorial-pcit-v-mehndipur-balaji-2022-447-itr-517-allhc-affirmed\/"},"modified":"2023-05-07T10:53:55","modified_gmt":"2023-05-07T05:23:55","slug":"siddharth-gupta-v-pcit-2023-452-itr-227-sc-editorial-pcit-v-mehndipur-balaji-2022-447-itr-517-allhc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/siddharth-gupta-v-pcit-2023-452-itr-227-sc-editorial-pcit-v-mehndipur-balaji-2022-447-itr-517-allhc-affirmed\/","title":{"rendered":"Siddharth Gupta v. PCIT (2023) 452 ITR 227 (SC) Editorial: PCIT v. Mehndipur Balaji (2022) 447 ITR 517 (All)(HC), affirmed."},"content":{"rendered":"<p>Dismissing the SLP the Court held that in view of the reasoning given by the High Court on incriminating material found and thereafter assessment under section\u00a0153A\u00a0of the\u00a0Income-Tax Act, 1961, in the facts and circumstances of the case, no interference was called for in exercise of powers under article 136 of the Constitution.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Incriminating material was found in search and investigation-Assessment order valid. [Art. 136] <\/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-34629","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-90x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34629","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=34629"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34629\/revisions"}],"predecessor-version":[{"id":34630,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34629\/revisions\/34630"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}