{"id":39453,"date":"2024-02-21T17:06:11","date_gmt":"2024-02-21T11:36:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/utpala-pradeep-jain-v-acit-2023-295-taxman-322-guj-hc\/"},"modified":"2024-02-21T17:06:11","modified_gmt":"2024-02-21T11:36:11","slug":"utpala-pradeep-jain-v-acit-2023-295-taxman-322-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/utpala-pradeep-jain-v-acit-2023-295-taxman-322-guj-hc\/","title":{"rendered":"Utpala Pradeep Jain v. ACIT (2023) 295 Taxman 322 (Guj.)(HC)"},"content":{"rendered":"<p>On the expiry of the assessee\u00a0 the Assessing Officer issued notice under section 148 in his name and not in the name of his\u00a0 legal representative. On writ the Court held that the notice is\u00a0 illegal and consequential proceedings and orders passed thereon were without any jurisdiction is quashed and set aside. Followed \u00a0Utpala Pradeep Jain v. Asstt. CIT [2023] 153 taxmann.com 700\u00a0 (Guj)(HC) (AY. 2106-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice on dead person-Order is quashed and set aside.[S. 147, 159, 292B, 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-39453","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39453","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=39453"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39453\/revisions"}],"predecessor-version":[{"id":39454,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39453\/revisions\/39454"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}