{"id":39775,"date":"2024-03-01T17:08:07","date_gmt":"2024-03-01T11:38:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raniben-khimji-patel-v-acit-2023456-itr-369-bomhc\/"},"modified":"2024-03-01T17:08:07","modified_gmt":"2024-03-01T11:38:07","slug":"raniben-khimji-patel-v-acit-2023456-itr-369-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raniben-khimji-patel-v-acit-2023456-itr-369-bomhc\/","title":{"rendered":"Raniben Khimji Patel v. ACIT (2023)456 ITR 369 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petitions the Court held that\u00a0 the notices \u00a0issued in the name of a dead person for reopening of assessment under section\u00a0147\u00a0were null and void and, therefore, quashed and set aside. (AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Notice issued in name of  dead person-Null and  void.[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-39775","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39775","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=39775"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39775\/revisions"}],"predecessor-version":[{"id":39776,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39775\/revisions\/39776"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}