{"id":25203,"date":"2022-02-26T13:58:57","date_gmt":"2022-02-26T08:28:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shilp-realty-pvt-ltd-v-ito-2021-439-itr-478-guj-hc\/"},"modified":"2022-04-17T12:28:25","modified_gmt":"2022-04-17T06:58:25","slug":"shilp-realty-pvt-ltd-v-ito-2021-439-itr-478-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shilp-realty-pvt-ltd-v-ito-2021-439-itr-478-guj-hc\/","title":{"rendered":"Shilp Realty Pvt. Ltd. v. ITO (2021) 439 ITR 478 \/ (2022) 284 Taxman 428  (Guj.)(HC)"},"content":{"rendered":"<p>The\u00a0 assessee challenged the issue of notice u\/s 148 of the Act and order disposing the objection. Allowing the petition the Court held that the\u00a0\u00a0 Assessing Officer had to pass a speaking order taking into consideration the objections raised by the assessee. The cryptic manner of dealing without any semblance of reasons necessitated a remand. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-Objections to notice-Order disposing the objections must be passed by passing speaking order-Order disposing the objection was set aside. [S.  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-25203","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6yv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25203","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=25203"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25203\/revisions"}],"predecessor-version":[{"id":26471,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25203\/revisions\/26471"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}