{"id":62331,"date":"2026-07-18T16:29:51","date_gmt":"2026-07-18T10:59:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/four-pillar-communications-p-ltd-v-acit-2025-238-ttj-48-175-taxmann-com-1051-punetrib\/"},"modified":"2026-07-18T16:29:51","modified_gmt":"2026-07-18T10:59:51","slug":"four-pillar-communications-p-ltd-v-acit-2025-238-ttj-48-175-taxmann-com-1051-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/four-pillar-communications-p-ltd-v-acit-2025-238-ttj-48-175-taxmann-com-1051-punetrib\/","title":{"rendered":"Four Pillar Communications (P.) Ltd. v. ACIT (2025) 238 TTJ 48 \/ 175 taxmann.com 1051 (Pune)(Trib.)."},"content":{"rendered":"<p>Proceedings under section 153C are invalid where the seized documents merely relate to or pertain to the assessee but do not belong to the assessee. The amendment made by the Finance Act, 2015, substituting the words &#8220;pertains to&#8221; for &#8220;belongs to&#8221; is prospective from 1-6-2015 and does not apply to earlier searches. Accordingly, the notices issued under section 153C and the consequential assessments were quashed for want of jurisdiction. (AY. 2008-09 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C: Assessment-Income of any other person-Search&#8211;Jurisdiction-Substituting the words &#8220;pertains to&#8221; for &#8220;belongs to&#8221; is prospective from 1-6-2015 and does not apply to earlier searches-Assessments were quashed.   [S. 132, 153A]  <\/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-62331","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gdl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62331","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=62331"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62331\/revisions"}],"predecessor-version":[{"id":62332,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62331\/revisions\/62332"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}