{"id":47476,"date":"2024-10-31T09:22:47","date_gmt":"2024-10-31T03:52:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sarvmangalam-builders-and-developers-pvt-ltd-2024465-itr-629-delhihc\/"},"modified":"2024-10-31T09:22:47","modified_gmt":"2024-10-31T03:52:47","slug":"cit-v-sarvmangalam-builders-and-developers-pvt-ltd-2024465-itr-629-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sarvmangalam-builders-and-developers-pvt-ltd-2024465-itr-629-delhihc\/","title":{"rendered":"CIT v. Sarvmangalam Builders and Developers Pvt. Ltd. (2024)465 ITR 629 (Delhi)(HC)"},"content":{"rendered":"<p>Held that the premises that were searched, were not of the assessee, that there was nothing on record to connect the assessee with the premises searched, and that qua the assessee, the proceedings under section\u00a0153A\u00a0were invalid, on appeal by the Department. Order of Tribunal is affirmed. No substantial question of law. (AY.2002-03 to 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Finding of  Tribunal that premises searched were not of  assessee-Assessment proceedings is invalid-No substantial question of law.[S.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-47476","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-clK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47476","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=47476"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47476\/revisions"}],"predecessor-version":[{"id":47477,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47476\/revisions\/47477"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}