{"id":28399,"date":"2022-07-12T17:42:16","date_gmt":"2022-07-12T12:12:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nitinkumar-v-jcit-2022-443-itr-411-bom-hc\/"},"modified":"2022-07-12T17:42:16","modified_gmt":"2022-07-12T12:12:16","slug":"nitinkumar-v-jcit-2022-443-itr-411-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitinkumar-v-jcit-2022-443-itr-411-bom-hc\/","title":{"rendered":"Nitinkumar v. JCIT. (2022) 443 ITR 411 (Bom.)(HC)"},"content":{"rendered":"<p>The Income-tax Officer rejected the objections filed by the assessee. On a writ the Court held that the order rejecting the objections raised by the assessee against reopening of the assessment under section\u00a0147\u00a0was in violation of the principles laid down by the court in the case of\u00a0Tata Capital Financial Services Ltd. v. ACIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2022%5d%20443%20ITR%200127\">(2022)443 ITR 127<\/a>\u00a0(Bom) (HC). The Assessing Officer has to consider each and every objection raised by the assessee against reopening of the assessment under section\u00a0147\u00a0of the\u00a0Income-tax Act, 1961\u00a0and record reasons for his conclusion. The various objections raised by the assessee are required to be answered by sufficient and cogent reasons. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Duty of Assessing Officer-Rejection Of Objections must be by speaking order recording reasons for rejection of  each objection-Matter remanded. [S. 148, 153C, 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-28399","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7o3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28399","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=28399"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28399\/revisions"}],"predecessor-version":[{"id":28400,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28399\/revisions\/28400"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}