{"id":39459,"date":"2024-02-22T12:02:21","date_gmt":"2024-02-22T06:32:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anokhi-realty-p-ltd-v-ito-2023-295-taxman-60-guj-hc\/"},"modified":"2024-03-04T12:05:16","modified_gmt":"2024-03-04T06:35:16","slug":"anokhi-realty-p-ltd-v-ito-2023-295-taxman-60-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anokhi-realty-p-ltd-v-ito-2023-295-taxman-60-guj-hc\/","title":{"rendered":"Anokhi Realty (P.) Ltd. v. ITO (2023)  457 ITR 695\/  295 Taxman 60 (Guj.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>The assessee has informed the amalgamation to the Assessing Officer on 7-8-2019. Subsequently the\u00a0 erstwhile company received notices under section 148 for years 2014-15 to 2017-18 on various dates between 29-3-2021 and 31-3-2021. On writ allowing the petition the Court held that the notice was issued in the name of\u00a0 dead person \u00a0is bad in law and quashed. \u00a0(AY. 2014-15 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Amalgamation-Succession to business-Notice in the name of non-existing entity-Assessing Officer was informed-Notice and order disposing the objection is quashed.    [S. 147, 170, 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-39459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39459","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=39459"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39459\/revisions"}],"predecessor-version":[{"id":39846,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39459\/revisions\/39846"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}