{"id":22707,"date":"2021-11-17T16:36:56","date_gmt":"2021-11-17T11:06:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/a-p-oree-kartha-v-ito-2021436-itr-3-203-dtr-153-282-taxman-57-mad-hc\/"},"modified":"2021-11-17T16:36:56","modified_gmt":"2021-11-17T11:06:56","slug":"a-p-oree-kartha-v-ito-2021436-itr-3-203-dtr-153-282-taxman-57-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-p-oree-kartha-v-ito-2021436-itr-3-203-dtr-153-282-taxman-57-mad-hc\/","title":{"rendered":"A.P. Oree (Kartha) v. ITO (2021)436 ITR 3 \/ 203 DTR 153 \/ 282 Taxman 57 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, where a Hindu family was never assessed as a Hindu undivided family, section\u00a0171\u00a0would not apply even when there was a division or partition of property which did not fall within the definition. The notice issued under section\u00a0148\u00a0to the estate of ARP (HUF) co-parceners and the consequential order issued in the name of the assessee as the karta were unsustainable. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Hindu Undivided Family-Partition-Sale consideration-Exemption-Reassessment notice to tax capital gains in the hands of Karta is held to be not valid. [S. 45, 54F, 148, 171, 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":[21],"tags":[],"class_list":["post-22707","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Uf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22707","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=22707"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22707\/revisions"}],"predecessor-version":[{"id":22708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22707\/revisions\/22708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}