{"id":59300,"date":"2026-04-07T11:25:50","date_gmt":"2026-04-07T05:55:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/modern-realty-p-ltd-v-dy-cit-2025-305-taxman-115-bomhc\/"},"modified":"2026-04-07T11:25:50","modified_gmt":"2026-04-07T05:55:50","slug":"modern-realty-p-ltd-v-dy-cit-2025-305-taxman-115-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/modern-realty-p-ltd-v-dy-cit-2025-305-taxman-115-bomhc\/","title":{"rendered":"Modern Realty (P.) Ltd. v. Dy. CIT (2025) 305 Taxman 115 (Bom)(HC)"},"content":{"rendered":"<p>Assessing Officer issued a reopening notice upon assessee. Assessee raised objections against reopening of assessment. Assessing Officer passed an order disposing of objections raised by assessee. However, it was found that Assessing Officer had not dealt with objections raised by assessee. On writ the Court held that\u00a0 assessee having filed only one set of objections, and without dealing with those objections, to say that objections followed by cross objections are an endless process, which should end at a certain point in time, was not justified Since Assessing Officer had not dealt with objections raised by assessee, matter was remanded back to Assessing Officer to pass a fresh order disposing of objections raised by assessee. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Not dealt with the objections-Matter was t remanded back to Assessing Officer to pass a fresh order disposing of objections raised by assessee.[S. 147, 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-59300","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fqs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59300","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=59300"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59300\/revisions"}],"predecessor-version":[{"id":59301,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59300\/revisions\/59301"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}