{"id":56739,"date":"2025-09-20T11:05:40","date_gmt":"2025-09-20T05:35:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-127-bomhc-editorial-slp-dismissed-pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-128-455-itr-379-sc\/"},"modified":"2025-09-20T11:05:40","modified_gmt":"2025-09-20T05:35:40","slug":"pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-127-bomhc-editorial-slp-dismissed-pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-128-455-itr-379-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-127-bomhc-editorial-slp-dismissed-pcit-v-saroj-sudhir-kothari-2023-154-taxmann-com-128-455-itr-379-sc\/","title":{"rendered":"PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 127 (Bom)(HC) Editorial : SLP dismissed, PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 128 \/ 455 ITR 379 (SC)."},"content":{"rendered":"<p>\u00a0Revenue challenged deletion of additions made under 153A in absence of seized material. Relying on its earlier decision in assessee\u2019s case\u00a0 the High Court\u00a0 held that no addition can be made for completed assessments without incriminating material.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Search assessments-Completed assessments-Additions without incriminating material not sustainable. [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-56739","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eL9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56739","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=56739"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56739\/revisions"}],"predecessor-version":[{"id":56740,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56739\/revisions\/56740"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}