{"id":39483,"date":"2024-02-22T12:12:44","date_gmt":"2024-02-22T06:42:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-birju-chhotalal-shah-2023-295-taxman-357-guj-hc\/"},"modified":"2024-02-22T12:12:44","modified_gmt":"2024-02-22T06:42:44","slug":"pcit-central-v-birju-chhotalal-shah-2023-295-taxman-357-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-birju-chhotalal-shah-2023-295-taxman-357-guj-hc\/","title":{"rendered":"PCIT (Central) v. Birju Chhotalal Shah (2023) 295 Taxman 357 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that in respect of completed assessment\/unabated assessment where no incriminating material is found, deletion of addition by the Tribunal is affirmed. \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Completed assessment\/unabated assessment-No incriminating material is found-Deletion of addition by the Tribunal is affirmed. [S. 132]<\/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-39483","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39483","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=39483"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39483\/revisions"}],"predecessor-version":[{"id":39484,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39483\/revisions\/39484"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}