{"id":24686,"date":"2022-02-07T14:21:10","date_gmt":"2022-02-07T08:51:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-late-ajit-kumar-vaddevalli-l-r-vadevalli-sarita-devi-2021-the-chambers-journal-august-p-83-hyd-trib\/"},"modified":"2022-02-07T14:21:10","modified_gmt":"2022-02-07T08:51:10","slug":"dcit-v-late-ajit-kumar-vaddevalli-l-r-vadevalli-sarita-devi-2021-the-chambers-journal-august-p-83-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-late-ajit-kumar-vaddevalli-l-r-vadevalli-sarita-devi-2021-the-chambers-journal-august-p-83-hyd-trib\/","title":{"rendered":"DCIT v. Late Ajit Kumar Vaddevalli L\/R-Vadevalli Sarita Devi (2021) The Chamber\u2019s Journal-August-P 83 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the AO passed the order in the name of Late Ajit Kumar Vaddevalli, a non-existent person. The information of which has been intimated to the AO by the wife of assessee, who is legal heir. Order was quashed as void ab-initio (ITA No. 1209\/Hyd\/2018\u00a0 dt. 12-6-2021. (AY. 2013-2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Order passed in the name of a deceased person is invalid and sustainable in the eyes of law. [ITAT R. 27] <\/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-24686","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6qa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24686","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=24686"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24686\/revisions"}],"predecessor-version":[{"id":24687,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24686\/revisions\/24687"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}