{"id":7632,"date":"2019-10-04T06:57:26","date_gmt":"2019-10-04T06:57:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/surendra-kumar-jain-v-cit-2019-416-itr-340-delhihc\/"},"modified":"2019-10-04T06:57:26","modified_gmt":"2019-10-04T06:57:26","slug":"surendra-kumar-jain-v-cit-2019-416-itr-340-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surendra-kumar-jain-v-cit-2019-416-itr-340-delhihc\/","title":{"rendered":"Surendra Kumar Jain.  v. CIT  (2019)  416 ITR 340 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, the AO passed a reassessment order under S.\u00a0147\u00a0of the\u00a0 Act, \u00a0pursuant to the notice issued under S.\u00a0148\u00a0without disposing of the objections filed by the assessee against the reopening of the assessment. Accordingly the reassessment order was to be set aside. The AO was to consider the objections raised by the assessee to the reopening of the assessment under S.\u00a0147\u00a0and dispose of those objections by a reasoned order. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Notice-Order passed  without disposing of objections raised by assesse-Reassessment Order  is set aside to consider  the objections.[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-7632","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Z6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7632","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=7632"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7632\/revisions"}],"predecessor-version":[{"id":7633,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7632\/revisions\/7633"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}