{"id":36888,"date":"2023-09-05T22:16:23","date_gmt":"2023-09-05T16:46:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashoksinh-indrasinh-kumpavat-v-ito-2022-99-itr-19-smc-sn-ahd-trib\/"},"modified":"2023-09-05T22:16:23","modified_gmt":"2023-09-05T16:46:23","slug":"ashoksinh-indrasinh-kumpavat-v-ito-2022-99-itr-19-smc-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashoksinh-indrasinh-kumpavat-v-ito-2022-99-itr-19-smc-sn-ahd-trib\/","title":{"rendered":"Ashoksinh Indrasinh Kumpavat v. ITO (2022) 99 ITR 19 (SMC) (SN.)(Ahd) (Trib)"},"content":{"rendered":"<p>Held that the\u00a0 Department was\u00a0 not informed of\u00a0 death of\u00a0 assessee even though notice was\u00a0 received by family members.\u00a0 Assessment order not invalid on ground of\u00a0 notice had been served on deceased. No return was filed hence failure to issue notice under Section\u00a0 143(2)\u00a0does not render reassessment proceedings invalid.\u00a0\u00a0 Substantial cash deposited in Bank Account of\u00a0 assessee is\u00a0 sufficient for formation of\u00a0 belief. No explanation was furnished.\u00a0\u00a0 Addition is confirmed<em>. (<\/em>AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice&#8211;Death of  assessee-Department  was not informed of  death of  assessee even though notice was  received by family members-Assessment order not invalid on ground of  notice had been served on deceased-No return filed&#8211;Failure to issue notice under Section  143(2) does not render reassessment proceedings invalid-Substantial cash deposited in Bank Account of  assessee-Sufficient for formation of  belief-Addition is confirmed. [S. 68, 143(2), 147]<\/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-36888","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9AY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36888","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=36888"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36888\/revisions"}],"predecessor-version":[{"id":36889,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36888\/revisions\/36889"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}