{"id":3881,"date":"2019-02-08T10:25:57","date_gmt":"2019-02-08T10:25:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shah-e-naaz-judge-v-adit-2019-260-taxman-116-delhihc\/"},"modified":"2019-02-10T05:31:45","modified_gmt":"2019-02-10T05:31:45","slug":"shah-e-naaz-judge-v-adit-2019-260-taxman-116-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shah-e-naaz-judge-v-adit-2019-260-taxman-116-delhihc\/","title":{"rendered":"Shah E Naaz Judge v. ADIT   (2019)  260 Taxman 116\/ 306 CTR 42  \/ 173 DTR 169 (Delhi)(HC)\/Sahyr Kohli v ADIT (2019)  260 Taxman 116\/ 306 CTR 42\/ 173 DTR 169  (Delhi)(HC) Sandeep Kohli v. ADIT (2019)  260 Taxman 116\/ 306 CTR 42\/ 173 DTR 169  (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; merely because the\u00a0\u00a0 Locker\u00a0 kee of assessee was found\u00a0 in the course of search against cousin of assssee-Search warrant issued against the locker of assessee without disclosing any\u00a0 material or information\u00a0 stating that locker contained valuable jewellery or other articles representing undisclosed income warrant was unjustified. Consequently, the proceedings under section 153A are also set aside and quashed. <strong>\u00a0\u00a0\u00a0<\/strong>(AY. 2009 -10 to 2014 -15)<strong>\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure \u2013 Issue of warrant of authorisation against the locker of the assessee, without disclosing any  material or information  stating that locker contained valuable jewellery or other articles representing undisclosed income warrant was unjustified  and held to be illegal [ S.153A]<\/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-3881","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3881","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=3881"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3881\/revisions"}],"predecessor-version":[{"id":3917,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3881\/revisions\/3917"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}