{"id":51210,"date":"2025-02-13T17:54:25","date_gmt":"2025-02-13T12:24:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shashi-agarwal-smt-v-dy-cit-2024-209-itd-360-lucknow-trib\/"},"modified":"2025-02-13T17:54:25","modified_gmt":"2025-02-13T12:24:25","slug":"shashi-agarwal-smt-v-dy-cit-2024-209-itd-360-lucknow-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shashi-agarwal-smt-v-dy-cit-2024-209-itd-360-lucknow-trib\/","title":{"rendered":"Shashi Agarwal (Smt) v. Dy. CIT (2024) 209 ITD 360 (Lucknow) (Trib.)"},"content":{"rendered":"<p>Held that in case of completed\/unabated assessments, no addition can be made by Assessing Officer in absence of any incriminating material found during course of search under section 132. (AY. 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Unabated assessments-No incriminating material is found-Addition is deleted. [S.68, 69, 69C,  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-51210","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-djY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51210","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=51210"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51210\/revisions"}],"predecessor-version":[{"id":51211,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51210\/revisions\/51211"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}