{"id":57777,"date":"2026-01-01T14:08:31","date_gmt":"2026-01-01T08:38:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-naveen-infradevelopers-and-engineers-pvt-ltd-2025-479-itr-463-delhihc\/"},"modified":"2026-01-01T14:08:31","modified_gmt":"2026-01-01T08:38:31","slug":"pcit-v-naveen-infradevelopers-and-engineers-pvt-ltd-2025-479-itr-463-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-naveen-infradevelopers-and-engineers-pvt-ltd-2025-479-itr-463-delhihc\/","title":{"rendered":"PCIT v. Naveen Infradevelopers and Engineers Pvt. Ltd (2025) 479 ITR 463 (Delhi)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeal the court held\u00a0 that no addition under section 68 could be made by the Assessing Officer pursuant to initiation of reassessment proceedings, that were not on the basis of which the assessment was reopened under section 147.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Cash credits-Assessment not relating  to reasons recorded-Order of Tribunal deleting the addition is affirmed. [S. 68, 148, 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-57777","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f1T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57777","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=57777"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57777\/revisions"}],"predecessor-version":[{"id":57778,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57777\/revisions\/57778"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}