{"id":39773,"date":"2024-03-01T17:07:44","date_gmt":"2024-03-01T11:37:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dipak-tanna-v-ito-2023456-itr-372-bomhc\/"},"modified":"2024-03-01T17:07:44","modified_gmt":"2024-03-01T11:37:44","slug":"dipak-tanna-v-ito-2023456-itr-372-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dipak-tanna-v-ito-2023456-itr-372-bomhc\/","title":{"rendered":"Dipak Tanna v. ITO (2023)456 ITR 372 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that though intimation of her death was sent to the Department by the petitioner, her son, the notices issued against a dead person. Notice and order is held to be invalid and non est.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notices issued in name of  dead person-Non est and invalid.  [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-39773","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39773","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=39773"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39773\/revisions"}],"predecessor-version":[{"id":39774,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39773\/revisions\/39774"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}