{"id":60353,"date":"2026-06-05T09:32:06","date_gmt":"2026-06-05T04:02:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-bharatnet-technology-ltd-2024-158-taxmann-com-28-2025-483-itr-435-p-hhc\/"},"modified":"2026-06-05T09:32:06","modified_gmt":"2026-06-05T04:02:06","slug":"pcit-v-bharatnet-technology-ltd-2024-158-taxmann-com-28-2025-483-itr-435-p-hhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bharatnet-technology-ltd-2024-158-taxmann-com-28-2025-483-itr-435-p-hhc\/","title":{"rendered":"PCIT v. Bharatnet Technology Ltd. [2024] 158 taxmann.com 28 \/ (2025) 483 ITR 435 (P &#038; H)(HC)"},"content":{"rendered":"<p>Dismissing the appeal, the Court held that the Tribunal was right in holding that no addition could be made under section 153A in respect of the completed assessment because no incriminating material had been found during the search.(AY. 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Undisclosed income-No incriminating material-Order of Tribunal deleting the addition is affirmed. [S. 132, 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-60353","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fHr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60353","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=60353"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60353\/revisions"}],"predecessor-version":[{"id":60354,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60353\/revisions\/60354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}