{"id":44684,"date":"2024-07-27T17:35:56","date_gmt":"2024-07-27T12:05:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aurum-platz-p-ltd-v-dy-cit-2023105-itr-615-225-ttj-771-152-taxmann-com-85-mum-trib-3\/"},"modified":"2024-07-27T17:35:56","modified_gmt":"2024-07-27T12:05:56","slug":"aurum-platz-p-ltd-v-dy-cit-2023105-itr-615-225-ttj-771-152-taxmann-com-85-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aurum-platz-p-ltd-v-dy-cit-2023105-itr-615-225-ttj-771-152-taxmann-com-85-mum-trib-3\/","title":{"rendered":"Aurum Platz P. Ltd. v. Dy. CIT (2023)105 ITR 615 \/ 225 TTJ 771 \/ 152 taxmann.com 85 (Mum) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 where the assessment is completed before the date of search and no incriminating\u00a0 materials are found assessment is held to be bad in law.<em>(<\/em>AY. 2015-16 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A :  Assessment-Search-Original assessments completed prior to date of  search-No incriminating material is found-Assessment  is bad in law.[S.36(1)(iii),  143(3)]  <\/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-44684","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bCI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44684","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=44684"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44684\/revisions"}],"predecessor-version":[{"id":44685,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44684\/revisions\/44685"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}