{"id":63354,"date":"2026-07-31T16:42:55","date_gmt":"2026-07-31T11:12:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-honey-arora-2025-127-itr-14-2026-187-taxmann-com-519-delhitrib\/"},"modified":"2026-07-31T16:42:55","modified_gmt":"2026-07-31T11:12:55","slug":"asst-cit-v-honey-arora-2025-127-itr-14-2026-187-taxmann-com-519-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-honey-arora-2025-127-itr-14-2026-187-taxmann-com-519-delhitrib\/","title":{"rendered":"Asst. CIT v. Honey Arora (2025) 127 ITR 14 \/ [2026] 187 taxmann.com 519 (Delhi)(Trib.)"},"content":{"rendered":"<p>The assessment under section 153A was framed pursuant to a search conducted at the assessee&#8217;s premises. However, the search warrant and the panchnama were issued in the names of third parties and not in the name of the assessee. The Tribunal held that, in the absence of a valid search against the assessee, the Assessing Officer lacked jurisdiction to invoke section 153A. The Commissioner (Appeals) was justified in annulling the assessment. <strong>(<\/strong>AY. 2011-12 to 2015-16).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Search warrant and panchnama not in the name of assessee-Assumption of jurisdiction invalid-Assessment quashed. [S. 132(1)]<\/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-63354","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63354","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=63354"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63354\/revisions"}],"predecessor-version":[{"id":63355,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63354\/revisions\/63355"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}