{"id":29317,"date":"2022-08-30T10:26:01","date_gmt":"2022-08-30T04:56:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fast-finance-p-ltd-v-acit-osd-2022-286-taxman-455-mad-hc\/"},"modified":"2022-10-02T14:07:07","modified_gmt":"2022-10-02T08:37:07","slug":"fast-finance-p-ltd-v-acit-osd-2022-286-taxman-455-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fast-finance-p-ltd-v-acit-osd-2022-286-taxman-455-mad-hc\/","title":{"rendered":"Fast Finance (P) Ltd. v. ACIT (OSD) (2022)  446 ITR 378   \/286 Taxman 455 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that once a notice under section 148 was issued and reasons were given thereafter, it was incumbent on part of revenue to have passed a speaking order. Accordingly\u00a0 the\u00a0 reassessment order passed by Assessing Officer was to be set aside and\u00a0 remanded back to Assessing Officer to pass a speaking order. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Speaking order-Order passed without passing a speaking order-Order was set aside-Directed to pass speaking order [S. 143(3), 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-29317","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7CR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29317","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=29317"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29317\/revisions"}],"predecessor-version":[{"id":29986,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29317\/revisions\/29986"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}