{"id":2033,"date":"2018-08-22T14:33:20","date_gmt":"2018-08-22T14:33:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shubhashri-panicker-mrs-v-cit-2018-403-itr-434-166-dtr-1-rajhc\/"},"modified":"2018-08-22T14:33:20","modified_gmt":"2018-08-22T14:33:20","slug":"shubhashri-panicker-mrs-v-cit-2018-403-itr-434-166-dtr-1-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shubhashri-panicker-mrs-v-cit-2018-403-itr-434-166-dtr-1-rajhc\/","title":{"rendered":"Shubhashri Panicker (Mrs)  v. CIT (2018) 403 ITR 434\/166 DTR 1 (Raj)(HC)"},"content":{"rendered":"<p>On appeal filed, held by the High Court that notice under S. 148 having been sent to an address where the assessee was not residing, the presumption of services cannot be drawn . Reassessment is held to be bad in law (D.B. IT No 202 of 2015 dt. 24-10-2017)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013 Validity of service \u2013 Notice was  sent on the address where assessee was not residing \u2013 Service made at the address which was referred on the envelope not of assessee \u2013 Presumption of service cannot be drawn \u2013Reassessment is held to be bad in law .[ S.147,292BB ]<\/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-2033","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2033","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=2033"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2033\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}