{"id":39153,"date":"2024-02-13T12:04:42","date_gmt":"2024-02-13T06:34:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swarovski-india-pvt-ltd-v-cit-2023455-itr-656-delhihc\/"},"modified":"2024-02-13T12:04:42","modified_gmt":"2024-02-13T06:34:42","slug":"swarovski-india-pvt-ltd-v-cit-2023455-itr-656-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swarovski-india-pvt-ltd-v-cit-2023455-itr-656-delhihc\/","title":{"rendered":"Swarovski India Pvt. Ltd. v CIT (2023)455 ITR 656 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Allowing the petition the Court held that\u00a0 the Assessing Officer had not been able to crystallize, what according to him was the exact amount of income which was chargeable to tax which had escaped assessment under section\u00a0147. Therefore, an opportunity was to be given to the assessee to file objections to the notices issued under the unamended provisions of section\u00a0148\u00a0and the Assessing Officer was to consider the objections and accordingly pass a speaking order. (AY.2015-16 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Notice-Not specifying exact amount of income chargeable to tax which had escaped assessment-Reassessment order and consequential order and notices are set aside-Opportunity must be given before passing the order. [S. 144, 147, 148, 156, 226, 271(1)(b), 271(1)(c), 271F, 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-39153","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39153","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=39153"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39153\/revisions"}],"predecessor-version":[{"id":39154,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39153\/revisions\/39154"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}