{"id":10603,"date":"2020-03-22T03:59:45","date_gmt":"2020-03-22T03:59:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bhura-ram-late-v-ito-2019-76-itr-681-jaipurtrib\/"},"modified":"2021-06-29T17:59:56","modified_gmt":"2021-06-29T12:29:56","slug":"bhura-ram-late-v-ito-2019-76-itr-681-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhura-ram-late-v-ito-2019-76-itr-681-jaipurtrib\/","title":{"rendered":"Bhura Ram (Late) v. ITO (2019) 76 ITR 681  (2020) 206 TTJ 29 (UO ) (Jaipur)(Trib.)"},"content":{"rendered":"<p>The assessee had expired on November 26, 2008 as per the death certificate dated February 11, 2009 issued by the Jaipur Municipal Corporation. The reasons for reopening the assessment for the assessment year 2006-07 under S.\u00a0147\u00a0of the\u00a0\u00a0were recorded on March 15, 2013. A notice under S.\u00a0148\u00a0was issued in the name of the deceased assessee on March 20, 2013. Further, there was no subsequent notice under S.\u00a0148\u00a0which had been issued by the AO on the legal heirs of the deceased assessee and therefore, the provisions of S.\u00a0159\u00a0could not be invoked. Therefore, the reassessment proceedings initiated by issuance notice on the deceased assessee were to be quashed for want of jurisdiction. (AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Legal representatives-Notice issued in name of deceased assessee-No subsequent notice issued on legal heirs of deceased assessee-Reassessment  is not valid. [S. 148, 159] <\/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-10603","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2L1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10603","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=10603"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10603\/revisions"}],"predecessor-version":[{"id":19759,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10603\/revisions\/19759"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}