{"id":59441,"date":"2026-04-13T12:26:14","date_gmt":"2026-04-13T06:56:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raj-krishan-gupta-v-pcit-inv-2025-178-taxmann-com-371-347-ctr-707-255-dtr-1-delhihc\/"},"modified":"2026-04-13T12:26:14","modified_gmt":"2026-04-13T06:56:14","slug":"raj-krishan-gupta-v-pcit-inv-2025-178-taxmann-com-371-347-ctr-707-255-dtr-1-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raj-krishan-gupta-v-pcit-inv-2025-178-taxmann-com-371-347-ctr-707-255-dtr-1-delhihc\/","title":{"rendered":"Raj Krishan Gupta v. PCIT (Inv) (2025) 178 taxmann.com 371\/ 347 CTR 707 \/ 255 DTR 1 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that Sufficiency of the information for forming the reasons to believe is cannot be examined in writ proceedings.(AY. 2023-24) \u00a0\u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 :Search and seizure\u2014Reason to believe-Three lockers-Jewellery and bullion worth in crores-Sufficiency of the information for forming the reasons to believe is cannot be examined in writ proceedings-Writ petition dismissed.[S. 132(1), 132(3), Art. 226]<\/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-59441","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fsJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59441","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=59441"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59441\/revisions"}],"predecessor-version":[{"id":59442,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59441\/revisions\/59442"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}