{"id":60177,"date":"2026-06-05T08:19:44","date_gmt":"2026-06-05T02:49:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vijay-sehgal-v-pcit-2025-482-itr-331-p-h-hc\/"},"modified":"2026-06-05T08:19:44","modified_gmt":"2026-06-05T02:49:44","slug":"vijay-sehgal-v-pcit-2025-482-itr-331-p-h-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vijay-sehgal-v-pcit-2025-482-itr-331-p-h-hc\/","title":{"rendered":"Vijay Sehgal v. PCIT (2025) 482 ITR 331 (P &#038; H) (HC)"},"content":{"rendered":"<p>Held, allowing the appeal, that the order passed by the Commissioner (Appeals) deleting the additions of the amount of Rs. 5,60,566 as capital gains arising on account of sale of 330 equity shares for the block period up to December 31, 1995, was correct and did not call for any interference.(BP 1-4 1985 to 31-12-1995)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BB : Block assessment-Computation-Undisclosed income-Particular income did not fall within the period of block assessment-Amount not assessable. [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-60177","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fEB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60177","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=60177"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60177\/revisions"}],"predecessor-version":[{"id":60178,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60177\/revisions\/60178"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}