{"id":39487,"date":"2024-02-22T12:13:22","date_gmt":"2024-02-22T06:43:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-lkg-builders-p-ltd-2023-154-taxman-com-188-delhi-hc-editorial-pcit-central-v-king-buildcon-p-ltd-2023-295-taxman-413-sc\/"},"modified":"2024-02-22T12:13:22","modified_gmt":"2024-02-22T06:43:22","slug":"pcit-v-lkg-builders-p-ltd-2023-154-taxman-com-188-delhi-hc-editorial-pcit-central-v-king-buildcon-p-ltd-2023-295-taxman-413-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-lkg-builders-p-ltd-2023-154-taxman-com-188-delhi-hc-editorial-pcit-central-v-king-buildcon-p-ltd-2023-295-taxman-413-sc\/","title":{"rendered":"PCIT v. LKG Builders (P) Ltd (2023) 154 Taxman.com 188 (Delhi) (HC) Editorial: PCIT (Central) v. King Buildcon (P.) Ltd. (2023) 295 Taxman 413 (SC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Dismissing the appeal of the Revenue the Court held that assessment attained finality\u00a0 when\u00a0 no incriminating material is found. Order of Tribunal is affirmed.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of Tribunal is affirmed. [S. 132,260A] <\/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-39487","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39487","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=39487"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39487\/revisions"}],"predecessor-version":[{"id":39488,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39487\/revisions\/39488"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}