{"id":4125,"date":"2019-02-27T12:32:16","date_gmt":"2019-02-27T12:32:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajender-kumar-sehgal-v-ito-2019-260-taxman-412-173-dtr-251-delhihc\/"},"modified":"2019-05-14T10:34:46","modified_gmt":"2019-05-14T10:34:46","slug":"rajender-kumar-sehgal-v-ito-2019-260-taxman-412-173-dtr-251-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajender-kumar-sehgal-v-ito-2019-260-taxman-412-173-dtr-251-delhihc\/","title":{"rendered":"Rajender Kumar Sehgal v. ITO (2019) 260 Taxman 412\/ 173 DTR 251\/ 306 CTR 264   (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, notice was issued in name of assessee when she was no longer alive, it was inconceivable that she could have participated in reassessment proceedings to be estopped from contending that she did not receive it, therefore, provisions of S. 292BB were not applicable \u00a0accordingly the reassessment proceedings were quashed . (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 292BB : Notice of demand to be valid in certain circumstances \u2013 Reassessment \u2013 Notice issued on dead person-   Reassessment is held to be bad in law. [S. 147, 148]<\/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":[1],"tags":[],"class_list":["post-4125","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4125","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=4125"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4125\/revisions"}],"predecessor-version":[{"id":5420,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4125\/revisions\/5420"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}