{"id":60755,"date":"2026-06-12T17:21:17","date_gmt":"2026-06-12T11:51:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-sitaram-prints-p-ltd-2025-307-taxman-227-guj-hc\/"},"modified":"2026-06-12T17:21:17","modified_gmt":"2026-06-12T11:51:17","slug":"pcit-central-v-sitaram-prints-p-ltd-2025-307-taxman-227-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-sitaram-prints-p-ltd-2025-307-taxman-227-guj-hc\/","title":{"rendered":"PCIT (Central) v. Sitaram Prints (P.) Ltd. (2025) 307 Taxman 227 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Court held that the Assessing Officer could not assume jurisdiction under section 153A in the absence of any incriminating material during the course of the search for the year under consideration, which was admittedly an unabated assessment. \u00a0Order of Tribunal affirmed. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Unabated assessment-No incriminating material found-Order of Tribunal deleting the addition was affirmed. [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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60755","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fNV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60755","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=60755"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60755\/revisions"}],"predecessor-version":[{"id":60756,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60755\/revisions\/60756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}