{"id":49354,"date":"2024-12-28T12:19:35","date_gmt":"2024-12-28T06:49:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-m-kiran-kumar-2024-300-taxman-563-mad-hc\/"},"modified":"2024-12-28T12:19:35","modified_gmt":"2024-12-28T06:49:35","slug":"pcit-central-v-m-kiran-kumar-2024-300-taxman-563-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-m-kiran-kumar-2024-300-taxman-563-mad-hc\/","title":{"rendered":"PCIT, Central v. M. Kiran Kumar (2024) 300 Taxman 563 (Mad.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Dismissing the appeal of the Revenue\u00a0 the Court held that Assessing Officer would not be justified to assess income under section 153A in case no material was found during search and in instant case no incriminating material, based on which assessment orders were passed, was placed before Court, order of Tribunal deleting\u00a0 addition\u00a0 is affirmed.\u00a0 (AY. 2009-10, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-No incriminating material-Deemed dividend-Deletion of addition is affirmed-No substantial question of law.[S. 2(22)(e), 132, 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-49354","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cQ2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49354","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=49354"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49354\/revisions"}],"predecessor-version":[{"id":49355,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49354\/revisions\/49355"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}