{"id":64187,"date":"2026-08-28T16:27:31","date_gmt":"2026-08-28T10:57:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shivgori-builders-p-ltd-2026-308-taxman-94-delhihc-pcit-v-believe-constructions-p-ltd-2026-308-taxman-134-delhihc\/"},"modified":"2026-08-28T16:27:31","modified_gmt":"2026-08-28T10:57:31","slug":"pcit-v-shivgori-builders-p-ltd-2026-308-taxman-94-delhihc-pcit-v-believe-constructions-p-ltd-2026-308-taxman-134-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shivgori-builders-p-ltd-2026-308-taxman-94-delhihc-pcit-v-believe-constructions-p-ltd-2026-308-taxman-134-delhihc\/","title":{"rendered":"PCIT v. Shivgori Builders (P.) Ltd. (2026) 308 Taxman 94 (Delhi)(HC) PCIT v. Believe Constructions (P.) Ltd. (2026) 308 Taxman 134 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Dismissing the appeal of the revenue, the Court held that where a competent authority, while granting approval for a draft assessment order, issued a single consolidated letter covering multiple proposed assessments, giving a generic direction to pass orders before limitation and to send copies for record, without reference to seized material or assessment records, such approval is not valid. Circular No. 3 of 2008, dt.\u00a0 12-3-2008. (AY. 2006-07, 2007-08 &amp; 2008-09)(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D: Assessment-Search and seizure-Approval-Single approval-Without reference to seized material or assessment records, such approval was invalid. [S.153A, 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-64187","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gHh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64187","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=64187"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64187\/revisions"}],"predecessor-version":[{"id":64188,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64187\/revisions\/64188"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}