{"id":7532,"date":"2019-09-28T07:02:33","date_gmt":"2019-09-28T07:02:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nimitaya-hotel-resorts-ltd-v-acit-2019-71-itr-313-delhitrib\/"},"modified":"2019-09-28T07:02:33","modified_gmt":"2019-09-28T07:02:33","slug":"nimitaya-hotel-resorts-ltd-v-acit-2019-71-itr-313-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nimitaya-hotel-resorts-ltd-v-acit-2019-71-itr-313-delhitrib\/","title":{"rendered":"Nimitaya Hotel &#038; Resorts Ltd. v. ACIT (2019) 71 ITR 313 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that when the Assessee filed objections to reasons \u00a0recorded within sixty days, the \u00a0AO did not dispose of them by a speaking order but passed the reassessment order which had caused serious prejudice to the interests of the Assessee. Accordingly, as the Ld. AO had not followed the law as laid down by the Hon\u2019ble Supreme Court of India in the case of GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19 (SC), the Tribunal held that the reassessment order was liable to be quashed. (AY 2007-08, 2008-09, 2009-10 ) (ITA Nos. 1717\u00a0 to 1832\/Del\/2014 dt. 1-04 2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Order passed without disposing the objections\u2013Order is bad in law. [S. 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-7532","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Xu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7532","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=7532"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7532\/revisions"}],"predecessor-version":[{"id":7533,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7532\/revisions\/7533"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}