{"id":28186,"date":"2022-07-07T16:36:50","date_gmt":"2022-07-07T11:06:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dharamraj-v-ito-2022-441-itr-462-delhihc\/"},"modified":"2022-07-07T16:36:50","modified_gmt":"2022-07-07T11:06:50","slug":"dharamraj-v-ito-2022-441-itr-462-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dharamraj-v-ito-2022-441-itr-462-delhihc\/","title":{"rendered":"Dharamraj v. ITO (2022) 441 ITR 462 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, since the notice under section\u00a0148\u00a0was issued against a dead person\u00a0 is\u00a0 null and void, all consequent proceedings and orders, including the assessment order passed under section\u00a0144\u00a0and all the subsequent notices issued were\u00a0 set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Death of the assessee-Notice issued in the name of deceased-Assessment order and consequent notices are set aside. [S. 144B, 147, 221(1), 271(1)(b), 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-28186","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7kC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28186","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=28186"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28186\/revisions"}],"predecessor-version":[{"id":28187,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28186\/revisions\/28187"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}