{"id":65297,"date":"2026-10-30T16:24:25","date_gmt":"2026-10-30T10:54:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-hewlett-packard-financial-services-india-p-ltd-2026-310-taxman-2-sc-editorial-dy-cit-v-hewlett-packard-financial-services-india-p-ltd2026-183-taxmann-com-596-karnhc\/"},"modified":"2026-10-30T16:24:25","modified_gmt":"2026-10-30T10:54:25","slug":"dy-cit-v-hewlett-packard-financial-services-india-p-ltd-2026-310-taxman-2-sc-editorial-dy-cit-v-hewlett-packard-financial-services-india-p-ltd2026-183-taxmann-com-596-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-hewlett-packard-financial-services-india-p-ltd-2026-310-taxman-2-sc-editorial-dy-cit-v-hewlett-packard-financial-services-india-p-ltd2026-183-taxmann-com-596-karnhc\/","title":{"rendered":"Dy. CIT v. Hewlett Packard Financial Services (India) (P.) Ltd. (2026) 310 Taxman 2 (SC) Editorial : Dy. CIT v. Hewlett Packard Financial Services (India) (P.) Ltd(2026) 183 taxmann.com 596 (Karn)(HC)"},"content":{"rendered":"<p>High Court held that where notice under section 148 was issued, the Assessing Officer was bound to dispose of objections filed by assessee by passing a speaking order before proceeding with the assessment and where the Assessing Officer had not disposed of objections raised by the assessee against reopening of the assessment, reassessment proceedings were void. SLP of revenue was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148: Reassessment-Notice-Failure to dispose of objection-Reassessment notice and consequential orders are bad in law-SLP of revenue dismissed. [S. 147, Art. 136] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65297","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gZb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65297","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=65297"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65297\/revisions"}],"predecessor-version":[{"id":65298,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65297\/revisions\/65298"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}