{"id":444,"date":"2018-04-30T04:54:32","date_gmt":"2018-04-30T04:54:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jayanthi-natarajan-ms-v-acit-2018-401-itr-215-300-ctr-225-161-dtr-281-mad-hc\/"},"modified":"2018-04-30T04:54:32","modified_gmt":"2018-04-30T04:54:32","slug":"jayanthi-natarajan-ms-v-acit-2018-401-itr-215-300-ctr-225-161-dtr-281-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayanthi-natarajan-ms-v-acit-2018-401-itr-215-300-ctr-225-161-dtr-281-mad-hc\/","title":{"rendered":"Jayanthi Natarajan  (Ms.)   v.  ACIT  (2018) 401 ITR 215 \/ 300 CTR 225\/ 161 DTR 281 (Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that , Order passed without disposing of objections raised by assessee for reopening  was improper and  null and void . The law laid down by the Supreme Court is of binding nature and is a source of law unto itself, which would bind on all the authorities. Gkn Driveshafts (India) Ltd. v. ITO ( 2003) 259 ITR 19 (SC)  lays down a law and failure to comply would render the assessment order without jurisdiction  ( AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment \u2014Natural justice -Order passed without disposing of objections raised by assessee for reopening  was improper and  null and void [ S. 143(2), 148 ]<\/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":[1],"tags":[],"class_list":["post-444","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/444","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=444"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/444\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}