{"id":38920,"date":"2024-02-02T14:46:47","date_gmt":"2024-02-02T09:16:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/virtusa-consulting-services-pvt-ltd-v-uoi-2023454-itr-363-telanganahc\/"},"modified":"2024-02-02T14:46:47","modified_gmt":"2024-02-02T09:16:47","slug":"virtusa-consulting-services-pvt-ltd-v-uoi-2023454-itr-363-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/virtusa-consulting-services-pvt-ltd-v-uoi-2023454-itr-363-telanganahc\/","title":{"rendered":"Virtusa Consulting Services Pvt. Ltd. v. UOI (2023)454 ITR 363 (Telangana)(HC)"},"content":{"rendered":"<p>On writ the assessee\u00a0\u00a0 contended\u00a0 that the notice under section\u00a0148\u00a0was issued in the name of non-existent assessee which since had merged with another entity under the order passed by the National Company Law Tribunal and therefore null and void.Allowing the petition, the Court held that\u00a0\u00a0 the notice issued by the Assessing Officer under section\u00a0148\u00a0to the non-existent assessee was untenable. Order and\u00a0 the notice was quashed and set aside.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Amalgamation-Merger-Knowledge of  department-Notice against non-existent assessee is unsustainable.[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-38920","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38920","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=38920"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38920\/revisions"}],"predecessor-version":[{"id":38921,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38920\/revisions\/38921"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}