{"id":51494,"date":"2025-02-27T11:25:37","date_gmt":"2025-02-27T05:55:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arise-industries-agency-p-ltd-v-pcit-2024-167-taxmann-com-152-341-ctr-321-243-dtr-89-8-nypctr-1144-madhc\/"},"modified":"2025-02-27T11:25:37","modified_gmt":"2025-02-27T05:55:37","slug":"arise-industries-agency-p-ltd-v-pcit-2024-167-taxmann-com-152-341-ctr-321-243-dtr-89-8-nypctr-1144-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arise-industries-agency-p-ltd-v-pcit-2024-167-taxmann-com-152-341-ctr-321-243-dtr-89-8-nypctr-1144-madhc\/","title":{"rendered":"Arise Industries &#038; Agency (P) Ltd. v. PCIT (2024) 167 taxmann.com 152 \/ 341 CTR 321 \/ 243 DTR 89 \/ 8 NYPCTR 1144 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court\u00a0 held that\u00a0 incriminating documents were seized which were directly linked to assessee&#8217;s involvement in lottery business, since said incriminating materials were found by Kolkata Office and said materials were closely linked with assessment of assessee, transfer of case of assessee from Coimbatore to Kolkata is\u00a0 justified.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\nS. 127 : Power to transfer cases-Search and Seizure-Opportunity of being heard-Coordinated investigation-Transfer from Coimbatore to Kolkata-Transfer is valid.[Art. 226] <\/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-51494","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-doy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51494","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=51494"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51494\/revisions"}],"predecessor-version":[{"id":51495,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51494\/revisions\/51495"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}