{"id":18594,"date":"2021-05-25T11:36:21","date_gmt":"2021-05-25T06:06:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lalita-agarwal-v-acit-2021-85-itr-376-delhitrib\/"},"modified":"2021-05-25T11:36:21","modified_gmt":"2021-05-25T06:06:21","slug":"lalita-agarwal-v-acit-2021-85-itr-376-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lalita-agarwal-v-acit-2021-85-itr-376-delhitrib\/","title":{"rendered":"Lalita Agarwal v. ACIT (2021) 85 ITR 376 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0\u00a0 notice under section 148 was the foundation stone on which subsequent reassessment proceedings are built. To acquire valid jurisdiction the notice should be addressed to the correct person and not to a deceased person. The notice under section 148 had been issued in the name of a deceased assessee stating his permanent account number and the assessment orders had also been framed in the name of the deceased assessee stating his permanent account number. As a result, the reassessment orders for all three years were liable to be quashed. (AY.2008-09 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Death of  assessee-Notices and reassessment orders passed in name of  deceased assessee quoting his Permanent Account Number  is held to be  not valid. [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":[21],"tags":[],"class_list":["post-18594","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4PU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18594","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=18594"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18594\/revisions"}],"predecessor-version":[{"id":18595,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18594\/revisions\/18595"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}