{"id":23997,"date":"2022-01-13T14:42:23","date_gmt":"2022-01-13T09:12:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/niharahemad-varjikhan-pathan-v-ito-2021-199-dtr-153-320-ctr-697-guj-hc\/"},"modified":"2022-01-13T14:42:23","modified_gmt":"2022-01-13T09:12:23","slug":"niharahemad-varjikhan-pathan-v-ito-2021-199-dtr-153-320-ctr-697-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/niharahemad-varjikhan-pathan-v-ito-2021-199-dtr-153-320-ctr-697-guj-hc\/","title":{"rendered":"Niharahemad Varjikhan Pathan v. ITO (2021) 199 DTR 153 \/ 320 CTR 697 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that merely because the partnership firm has not filed the return , the notice cannot be issued to individual partners to file the return .\u00a0 Referred<em> V.D.M.RM.M.RM. Muthiah Chettiar v. CIT (1969) 74 ITR 183 (SC) , where in the Supreme Court observed that\u00a0 the Act and the Rules accordingly impose no obligation upon the assessee to disclose to the ITO in his return information relating to income of any other person by law taxable in his hands. (AY. 2012 -13 ) <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice- Failure to file return by the partnership firm \u2013 Notice  cannot be  issued to individual partners to file the return- Notice was quashed .[S.44AD, 139, 147 , 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-23997","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6f3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23997","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=23997"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23997\/revisions"}],"predecessor-version":[{"id":23998,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23997\/revisions\/23998"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}