{"id":3479,"date":"2018-12-28T12:47:17","date_gmt":"2018-12-28T12:47:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-jignesh-p-shah-bom-hc-un-reported\/"},"modified":"2019-05-19T12:07:06","modified_gmt":"2019-05-19T12:07:06","slug":"pcit-v-jignesh-p-shah-bom-hc-un-reported","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jignesh-p-shah-bom-hc-un-reported\/","title":{"rendered":"PCIT v. Jignesh P. Shah  (2018) 99 taxmann.com 111  (Bom.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , if no incriminating \u00a0material was found , addition cannot be made in respect of unabated assessment . Followed CIT v.Murli agro products Ltd (2014)49 taxmann.com 172 (Bom) (HC).( ITA No. 555 of 2016 dt 26-09-2018) Arising ITA No 1553 &amp; 3173 of 2010 dt\u00a0 13-02 2015 www.itatonline.org)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search and seizure-No incriminating material was  found- Addition cannot  be made in respect of  unabated assessment  which has became final .[ 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":[1],"tags":[],"class_list":["post-3479","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-U7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3479","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=3479"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3479\/revisions"}],"predecessor-version":[{"id":5482,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3479\/revisions\/5482"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}