{"id":22975,"date":"2021-12-04T06:28:08","date_gmt":"2021-12-04T00:58:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhupendra-bhikhalal-desai-v-ito-2021-320-ctr-289-200-dtr-313-gujhc\/"},"modified":"2022-02-13T13:07:57","modified_gmt":"2022-02-13T07:37:57","slug":"bhupendra-bhikhalal-desai-v-ito-2021-320-ctr-289-200-dtr-313-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhupendra-bhikhalal-desai-v-ito-2021-320-ctr-289-200-dtr-313-gujhc\/","title":{"rendered":"Bhupendra Bhikhalal Desai v. ITO (2021) 320 CTR 289\/ 200 DTR 313\/130 taxmann.com 196   (Guj)(HC).Editorial  : SLP of revenue dismissed , ITO v. Bhupendra Bhikhalal Desai (2021) 283 Taxman 189 \/ 283 Taxman 376 (SC)"},"content":{"rendered":"<p>A notice issued under section 153C of the Act in the name of a dead person is void and cannot be saved by section 292B. The fact that the AO did not have knowledge of the death at the time of issuing the notice is immaterial as even when subsequently the fact of the death was informed to the AO there was substantial period of time within which a fresh notice could have been issued in the name of the legal heir, but that exercise was not done.\u00a0 Issue of notice\u00a0 on dead assessee and consequent proceedings would be without jurisdiction and null and void . (AY. 2011-12,\u00a0 2018-19 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 292B : Notice not to be invalid on certain grounds \u2013 Notice issued in the name of a dead person is a nullity.  [ S.153C ]<\/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-22975","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Yz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22975","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=22975"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22975\/revisions"}],"predecessor-version":[{"id":24873,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22975\/revisions\/24873"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}