{"id":56737,"date":"2025-09-20T11:04:36","date_gmt":"2025-09-20T05:34:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-359-bomhc-editorial-slp-dismissed-pcit-v-saroj-sudhir-kothari-2023-294-taxman-598-sc\/"},"modified":"2025-09-20T11:04:36","modified_gmt":"2025-09-20T05:34:36","slug":"pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-359-bomhc-editorial-slp-dismissed-pcit-v-saroj-sudhir-kothari-2023-294-taxman-598-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-359-bomhc-editorial-slp-dismissed-pcit-v-saroj-sudhir-kothari-2023-294-taxman-598-sc\/","title":{"rendered":"PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 359 (Bom)(HC) Editorial : SLP dismissed, PCIT v. Saroj Sudhir Kothari [2023] 294 Taxman 598 (SC)."},"content":{"rendered":"<p>The assessee was subjected to search and assessment proceedings were initiated u\/s 153A. The AO made additions in respect of completed assessments where no incriminating material was found. Tribunal deleted additions. The High Court\u00a0 upheld, holding that in unabated assessments, additions cannot be made without incriminating material.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Search assessments-No addition in unabated years absent incriminating material. [S. 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-56737","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eL7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56737","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=56737"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56737\/revisions"}],"predecessor-version":[{"id":56738,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56737\/revisions\/56738"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}