{"id":39157,"date":"2024-02-13T12:05:28","date_gmt":"2024-02-13T06:35:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kunvarji-fincorp-pvt-ltd-v-dy-cit-no-1-2023455-itr-409-293-taxman-183-gujhc\/"},"modified":"2024-02-13T12:05:28","modified_gmt":"2024-02-13T06:35:28","slug":"kunvarji-fincorp-pvt-ltd-v-dy-cit-no-1-2023455-itr-409-293-taxman-183-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kunvarji-fincorp-pvt-ltd-v-dy-cit-no-1-2023455-itr-409-293-taxman-183-gujhc\/","title":{"rendered":"Kunvarji Fincorp Pvt. Ltd. v. Dy. CIT (NO. 1) (2023)455 ITR 409 \/ 293 Taxman 183 (Guj)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 intimation regarding the amalgamation was given in reply to the notice under section\u00a0142\u00a0in the month of March, 2018. It was the very same officer who after three years of such amalgamation had issued notice in the name of that company, which no longer existed on March 30, 2021 for the assessment year 2016-17. The notice of reassessment was not valid. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Amalgamation-Intimation  was  given to Income-Tax Authorities-Notice in the  name of  company which had ceased to exist-Not valid. [S. 142(1),  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-39157","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39157","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=39157"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39157\/revisions"}],"predecessor-version":[{"id":39158,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39157\/revisions\/39158"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}