{"id":39497,"date":"2024-02-22T12:17:22","date_gmt":"2024-02-22T06:47:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-siddhi-vinayak-developers-2023-295-taxman-340-guj-hc\/"},"modified":"2025-03-02T12:52:06","modified_gmt":"2025-03-02T07:22:06","slug":"pcit-v-siddhi-vinayak-developers-2023-295-taxman-340-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-siddhi-vinayak-developers-2023-295-taxman-340-guj-hc\/","title":{"rendered":"PCIT v. Siddhi Vinayak Developers (2023) 295 Taxman 340\/(2024) 469 ITR 529  (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the Revenue the Court held that amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. Order of Tribunal is \u00a0set aside.Followed,\u00a0 ITO\u00a0v.\u00a0Vikram Sujitkumar Bhatia\u00a0[2023]293\u00a0Taxman 4\/453 ITR 417\u00a0 (SC). (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. [S. 132, 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":[21],"tags":[],"class_list":["post-39497","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ah3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39497","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=39497"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39497\/revisions"}],"predecessor-version":[{"id":51604,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39497\/revisions\/51604"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}