{"id":40026,"date":"2024-03-16T13:23:13","date_gmt":"2024-03-16T07:53:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kavita-agarwal-ms-2022-143-taxmann-com-404-2023-457-itr-112-delhihc\/"},"modified":"2024-03-16T13:23:13","modified_gmt":"2024-03-16T07:53:13","slug":"pcit-v-kavita-agarwal-ms-2022-143-taxmann-com-404-2023-457-itr-112-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kavita-agarwal-ms-2022-143-taxmann-com-404-2023-457-itr-112-delhihc\/","title":{"rendered":"PCIT v. Kavita Agarwal (Ms.) (2022) 143 taxmann.com 404 \/ (2023) 457 ITR 112 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that\u00a0\u00a0 on the date of search, admittedly, the assessment with respect to the assessment year under consideration 2011-12 admittedly stood completed. Since no assessment was pending for the relevant assessment year 2011-12 on the date of search and no incriminating material was found during the course of search, the addition under section\u00a0153A\u00a0of the Act was not valid.(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No incriminating material found during search-Statement recorded under Section 132(4) does not constitute incriminating material-Completed assessment-Addition is not valid.  [S. 132, 132(4)] <\/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-40026","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-apA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40026","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=40026"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40026\/revisions"}],"predecessor-version":[{"id":40027,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40026\/revisions\/40027"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}