{"id":60323,"date":"2026-06-05T09:28:05","date_gmt":"2026-06-05T03:58:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-archit-securities-pvt-ltd-successor-of-anirudh-overseas-pvt-ltd-2023-155-taxmann-com-477-2025-483-itr-139-delhihc\/"},"modified":"2026-06-05T09:28:05","modified_gmt":"2026-06-05T03:58:05","slug":"pcit-v-archit-securities-pvt-ltd-successor-of-anirudh-overseas-pvt-ltd-2023-155-taxmann-com-477-2025-483-itr-139-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-archit-securities-pvt-ltd-successor-of-anirudh-overseas-pvt-ltd-2023-155-taxmann-com-477-2025-483-itr-139-delhihc\/","title":{"rendered":"PCIT v. Archit Securities Pvt. Ltd. (Successor of Anirudh Overseas Pvt. Ltd.) [2023] 155 taxmann.com 477 \/ (2025) 483 ITR 139 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that notice on transferor company and consequent assessment is held to be not valid. Order of Tribunal affirmed<strong>.\u00a0 <\/strong>(AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148: Reassessment-Notice-Amalgamation-Information furnishes-Notice on transferor company and consequent assessment-Not valid.[S. 147] <\/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-60323","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fGX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60323","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=60323"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60323\/revisions"}],"predecessor-version":[{"id":60324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60323\/revisions\/60324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}