{"id":60213,"date":"2026-06-05T08:35:48","date_gmt":"2026-06-05T03:05:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harjot-singh-v-pcit-2025-482-itr-335-p-h-hc\/"},"modified":"2026-06-05T08:35:48","modified_gmt":"2026-06-05T03:05:48","slug":"harjot-singh-v-pcit-2025-482-itr-335-p-h-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harjot-singh-v-pcit-2025-482-itr-335-p-h-hc\/","title":{"rendered":"Harjot Singh v. PCIT (2025) 482 ITR 335 (P &#038; H) (HC)"},"content":{"rendered":"<p>Held, dismissing the appeal, that the assessment in accordance with the provisions of section 44ADA of the Income-tax Act, 1961 has to be at 50 per cent. and thus, the Assessing Officer had erred in making the assessments and consequently, the order was prejudicial to the interests of the Revenue. Order of Tribunal affirmed. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Presumptive  basis-Order of Tribunal affirming the revision is affirmed. [S.44DA, 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-60213","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fFb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60213","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=60213"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60213\/revisions"}],"predecessor-version":[{"id":60214,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60213\/revisions\/60214"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}