{"id":22709,"date":"2021-11-17T16:41:23","date_gmt":"2021-11-17T11:11:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sripathi-subbaraya-manohara-mrs-v-pcit-2021-436-itr-469-delhihc\/"},"modified":"2021-11-17T16:41:23","modified_gmt":"2021-11-17T11:11:23","slug":"sripathi-subbaraya-manohara-mrs-v-pcit-2021-436-itr-469-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sripathi-subbaraya-manohara-mrs-v-pcit-2021-436-itr-469-delhihc\/","title":{"rendered":"Sripathi Subbaraya Manohara (Mrs.) v. PCIT (2021) 436 ITR 469 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition\u00a0 the Court held that\u00a0 the notice issued under section\u00a0148\u00a0having been issued in the name of a dead person, was null and void, and all consequent proceedings and orders, including the assessment order passed under section\u00a0144\u00a0\/\u00a0147\u00a0and the penalty notices issued under section\u00a0274\u00a0read with section\u00a0271(1)(c)\u00a0and section\u00a0274\u00a0read with section\u00a0271F, being equally tainted, were set aside.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Death of assessee-Notice issued to deceased assessee-Notice and order not valid. [S. 144, 147, 271F, 271(1)(c), 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-22709","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Uh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22709","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=22709"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22709\/revisions"}],"predecessor-version":[{"id":22710,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22709\/revisions\/22710"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}