{"id":52916,"date":"2025-04-15T21:43:25","date_gmt":"2025-04-15T16:13:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shardaben-arvindbhai-patel-2024-470-itr-332-guj-hc\/"},"modified":"2025-04-15T21:43:25","modified_gmt":"2025-04-15T16:13:25","slug":"pcit-v-shardaben-arvindbhai-patel-2024-470-itr-332-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shardaben-arvindbhai-patel-2024-470-itr-332-guj-hc\/","title":{"rendered":"PCIT v. Shardaben Arvindbhai Patel (2024) 470 ITR 332 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that in the absence of no incriminating materials were found during the search, addition cannot be\u00a0 in respect of\u00a0 completed or Unabated assessment. Order of Tribunal is affirmed. (AY. 2012 13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-No incriminating materials were found-Addition cannot be  in respect of  completed or Unabated assessment.[s. 55, 68 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-52916","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dLu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52916","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=52916"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52916\/revisions"}],"predecessor-version":[{"id":52917,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52916\/revisions\/52917"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}