{"id":27736,"date":"2022-06-26T22:11:35","date_gmt":"2022-06-26T16:41:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/infosys-bpm-ltd-v-jcit-2021-91-itr-12-sn-bang-trib\/"},"modified":"2022-06-26T22:11:35","modified_gmt":"2022-06-26T16:41:35","slug":"infosys-bpm-ltd-v-jcit-2021-91-itr-12-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/infosys-bpm-ltd-v-jcit-2021-91-itr-12-sn-bang-trib\/","title":{"rendered":"Infosys Bpm Ltd. v. JCIT (2021) 91 ITR 12 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that the order of assessment framed in the name of a non-existent entity after it had ceased to be a subsisting, entity was ab initio void and therefore, null in the eyes of law. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Amalgamation-Order of  assessment framed in name of  non-existent entity after it ceases to be a subsisting entity-Ab initio void. <\/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-27736","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7dm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27736","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=27736"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27736\/revisions"}],"predecessor-version":[{"id":27737,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27736\/revisions\/27737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}