{"id":9605,"date":"2020-02-06T10:21:10","date_gmt":"2020-02-06T10:21:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ajji-basha-v-cit-2019-267-taxman-545-mad-hc\/"},"modified":"2021-05-01T18:20:43","modified_gmt":"2021-05-01T12:50:43","slug":"ajji-basha-v-cit-2019-267-taxman-545-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajji-basha-v-cit-2019-267-taxman-545-mad-hc\/","title":{"rendered":"Ajji Basha v. CIT (2019) 267 Taxman 545 \/(2020) 193 DTR 438(Mad.)(HC)"},"content":{"rendered":"<p>Assessee filed an appeal to CIT(A) against\u00a0 order of scrutiny assessment done by AO. CIT (A) disposed\u00a0 appeal holding that Assessing Officer&#8217;s order was a self speaking order and did not require interference. On writ the Court held that\u00a0 CIT(A)\u00a0 being a fact finding authority, had to consider assessment order on grounds raised in appeal and pass a speaking order on merits by expressing reasons and findings in support of conclusion. Accordingly the order of CIT(A) was set aside and matter was to be remitted for passing fresh order, such order must be a speaking order with reasons and findings. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)\u2013Duties\u2013Must pass a speaking order on merits by expressing reasons and finding in support of the conclusion\u2013Matter remanded to the CIT(A) for passing speaking order. [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":[1],"tags":[],"class_list":["post-9605","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2uV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9605","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=9605"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9605\/revisions"}],"predecessor-version":[{"id":17541,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9605\/revisions\/17541"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}