{"id":22582,"date":"2021-11-14T13:08:52","date_gmt":"2021-11-14T07:38:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashish-bohra-v-ito-2021-281-taxman-383-guj-hc\/"},"modified":"2022-02-26T11:17:59","modified_gmt":"2022-02-26T05:47:59","slug":"ashish-bohra-v-ito-2021-281-taxman-383-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashish-bohra-v-ito-2021-281-taxman-383-guj-hc\/","title":{"rendered":"Ashish Bohra v. ITO (2021)  439 ITR 465 \/ 281 Taxman 383 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the Assessee raised various objections both on ground of jurisdiction as well as on merits and requested to drop reassessment proceedings but same was rejected by Assessing Officer holding that assessment was valid and within jurisdiction . However\u00a0 the Assessing Officer had passed order mechanically and without application of his mind and matter was \u00a0remitted to Assessing Officer . \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Cash credits \u2013 Objections not properly dealt with by Assessing Officer \u2013 Order passed without application of mind \u2013 Matter remanded to the Assessing Officer [ S.168, 148 , Art , 226 ] <\/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":[21],"tags":[],"class_list":["post-22582","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Se","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22582","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=22582"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22582\/revisions"}],"predecessor-version":[{"id":25162,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22582\/revisions\/25162"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}