{"id":56399,"date":"2025-09-05T11:20:26","date_gmt":"2025-09-05T05:50:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-hard-castle-restaurant-pvt-ltd-mum-trib-www-itatonline-org\/"},"modified":"2025-09-05T11:20:26","modified_gmt":"2025-09-05T05:50:26","slug":"dy-cit-v-hard-castle-restaurant-pvt-ltd-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-hard-castle-restaurant-pvt-ltd-mum-trib-www-itatonline-org\/","title":{"rendered":"Dy.CIT v .Hard castle Restaurant Pvt Ltd ( Mum)( Trib) www.itatonline .org ."},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that without \u00a0any incriminating material found during search proceedings the addition cannot be made in respect of abated assessment . Followed , PCIT v. Abhisar Buildwell Pvt Ltd (2023)454 ITR 212\/ 293 Taxman 141\/ 332 CTR 385\/ 225 DTR 105 \u00a0(SC), PCIT v. Meeta Gutgutia \u00a0(2017) 82 taxmann.com 287 \/395 ITR 526 ( Delhi)( HC), CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (2017) 79 taxmann.com 398 ( Bom)( HC).(ITA No 4215 \u00a0to 4311 \/M\/ 2024 dt.14 -1 -2025) ( AY. 2013 -14 to 2018 -19) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment \u2013 Search \u2013 Abated assessment \u2013 No incriminating material was found \u2013 Alleged bogus purchases \u2013Addition was deleted .  [ S. 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-56399","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eFF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56399","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=56399"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56399\/revisions"}],"predecessor-version":[{"id":56400,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56399\/revisions\/56400"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}