{"id":9575,"date":"2020-02-06T10:13:00","date_gmt":"2020-02-06T10:13:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-ankush-saluja-2019419-itr-431-delhi-hc\/"},"modified":"2020-02-06T10:13:00","modified_gmt":"2020-02-06T10:13:00","slug":"pcit-v-ankush-saluja-2019419-itr-431-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ankush-saluja-2019419-itr-431-delhi-hc\/","title":{"rendered":"PCIT v. Ankush Saluja (2019)419 ITR 431 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that there were concurrent findings of fact to the effect that the additions made by the AO under S.\u00a068\u00a0were not based on any incriminating document found or seized during the search action under S.\u00a0132\u00a0of the Act. Accordingly the assumption of jurisdiction under S.\u00a0153C\u00a0by the AO\u00a0 was not justified and deletion of addition is held to be valid. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search and seizure \u2013Cash credits \u2013 Addition made not on material seized during search \u2013 Unsustainable. [S. 68 132, 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_post_was_ever_published":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":""},"categories":[1],"tags":[],"class_list":["post-9575","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ur","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9575","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=9575"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9575\/revisions"}],"predecessor-version":[{"id":9576,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9575\/revisions\/9576"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}