{"id":43419,"date":"2024-06-08T14:11:39","date_gmt":"2024-06-08T08:41:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-siksha-o-anusudhana-2023-333-ctr-770-orissa-hc\/"},"modified":"2024-06-08T14:11:39","modified_gmt":"2024-06-08T08:41:39","slug":"cit-v-siksha-o-anusudhana-2023-333-ctr-770-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-siksha-o-anusudhana-2023-333-ctr-770-orissa-hc\/","title":{"rendered":"CIT v. Siksha \u2018O\u2019 Anusudhana ( 2023) 333 CTR 770 ( Orissa) ( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that if there is no search warrant against the assessee the order is bad in law. Matter\u00a0 is remanded to the Tribunal only\u00a0 for determining the factual aspect of the existence of a valid search warrant.\u00a0 \u00a0(AY. 2000-001 to 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No search warrant against assessee-Order of Tribunal is affirmed-Matter is remanded to the Tribunal only  for determining the factual aspect of the existence of a valid search warrant.[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-43419","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bij","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43419","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=43419"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43419\/revisions"}],"predecessor-version":[{"id":43420,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43419\/revisions\/43420"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}