{"id":32645,"date":"2023-02-10T12:32:11","date_gmt":"2023-02-10T07:02:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/neo-structo-construction-p-ltd-v-acit-2022-289-taxman-698-guj-hc\/"},"modified":"2023-03-26T14:17:41","modified_gmt":"2023-03-26T08:47:41","slug":"neo-structo-construction-p-ltd-v-acit-2022-289-taxman-698-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/neo-structo-construction-p-ltd-v-acit-2022-289-taxman-698-guj-hc\/","title":{"rendered":"Neo Structo Construction (P.) Ltd. v. ACIT (2022) 289 Taxman 698 \/   (2023)451 ITR 510(Guj.)(HC)"},"content":{"rendered":"<p>Assessee-company was merged with another company. Information about merger of company was intimated in original return of income filed for the\u00a0 assessment year 2015-16. The\u00a0 Assessing Officer issued notice under section 148 proposing to reassess income of assessee in name non existing company. On writ allowing the petition the notice issued in the name of non existing company was quashed.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Merger-Information about merger of company was intimated in original return of income filed-Notice issued in name of non-existing company-Reassessment notice was quashed. [S. 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-32645","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ux","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32645","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=32645"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32645\/revisions"}],"predecessor-version":[{"id":33365,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32645\/revisions\/33365"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}