{"id":34958,"date":"2023-06-22T15:33:26","date_gmt":"2023-06-22T10:03:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/general-electric-company-v-adit-mum-trib-www-itatonline-org\/"},"modified":"2023-06-22T15:33:26","modified_gmt":"2023-06-22T10:03:26","slug":"general-electric-company-v-adit-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/general-electric-company-v-adit-mum-trib-www-itatonline-org\/","title":{"rendered":"General Electric Company v ADIT ( Mum)( Trib) www.itatonline .org"},"content":{"rendered":"<p>Tribunal held that the reassessment framed without disposing off the objections \u00a0for reasons recorded is bad in law and liable to be quashed . Relied on KSS Petron Pvt Ltd v .ACIT ( ITA No. 224 of 2014 \u00a0dt. 3-10 2016 )( Bom)( HC),Bayer Material Science ( P) Ltd v DCIT (2016) 382 ITR 333 ( Bom)( HC), Fomento Resorts and Hotels Ltd v.ACIT\u00a0 ( TA No. 63 of 2007 dt . 30-8 -2019 ( Bom)( HC) .( ITA No. 82 \/ Mum\/ 2011 dt 23-12 -2022 )( AY. 2001 -02 \u00a0\u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice &#8211;  Objection to recorded reason was not disposed off  by a separate speaking order \u2013 Order is bad in law .[ S. 143(3),  147 ] <\/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-34958","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-95Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34958","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=34958"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34958\/revisions"}],"predecessor-version":[{"id":34959,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34958\/revisions\/34959"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}