{"id":60173,"date":"2026-06-05T08:17:31","date_gmt":"2026-06-05T02:47:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kaushik-devjibhai-patel-2025-482-itr-808-gujhc\/"},"modified":"2026-06-05T08:17:31","modified_gmt":"2026-06-05T02:47:31","slug":"pcit-v-kaushik-devjibhai-patel-2025-482-itr-808-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kaushik-devjibhai-patel-2025-482-itr-808-gujhc\/","title":{"rendered":"PCIT v. Kaushik Devjibhai Patel (2025) 482 ITR 808 (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal, the Court held that when no incriminating material was found during search, completed\u00a0 assessment cannot be reopened\u00a0 referred\u00a0 PCIT v. Abhisar Buildwell Pvt. Ltd(2023)454 ITR 212 (SC)\u00a0 (AY.2012-13)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-No incriminating material found during search-Completed assessment cannot be interfered with.[S.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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60173","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fEx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60173","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=60173"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60173\/revisions"}],"predecessor-version":[{"id":60174,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60173\/revisions\/60174"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}