{"id":33494,"date":"2023-03-29T17:41:11","date_gmt":"2023-03-29T12:11:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mehsana-urban-co-op-bank-ltd-v-acit-2023451-itr-514-guj-hc\/"},"modified":"2023-12-09T20:30:21","modified_gmt":"2023-12-09T15:00:21","slug":"mehsana-urban-co-op-bank-ltd-v-acit-2023451-itr-514-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mehsana-urban-co-op-bank-ltd-v-acit-2023451-itr-514-guj-hc\/","title":{"rendered":"Mehsana Urban Co-Op Bank Ltd. v. ACIT (2023)451 ITR 514 \/292 Taxman 187 (Guj.)(HC)"},"content":{"rendered":"<p>On a writ petition challenging the notice issued under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0to reopen the assessment in the name of the co-operative bank which had merged with the petitioner and therefore, was non-existent. Allowing the petition the Court held that the notice issued against the non-existent entity was unsustainable and therefore, quashed and set aside. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Merger-Amalgamation-Notice Issued against non-existent entity-Notice void ab initio and unsustainable. [A. 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-33494","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ie","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33494","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=33494"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33494\/revisions"}],"predecessor-version":[{"id":38038,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33494\/revisions\/38038"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}