{"id":413,"date":"2018-04-30T03:42:39","date_gmt":"2018-04-30T03:42:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-dharam-narain-2018-163-dtr-41-253-taxman-479-sc\/"},"modified":"2018-05-24T11:37:27","modified_gmt":"2018-05-24T11:37:27","slug":"ito-v-dharam-narain-2018-163-dtr-41-253-taxman-479-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-dharam-narain-2018-163-dtr-41-253-taxman-479-sc\/","title":{"rendered":"ITO v. Dharam Narain ( 2018) 163 DTR 41\/ 253 Taxman 479\/ 301 CTR 41  ( SC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that; Notice to authorised representative was held to be deemed service of notice on assesse and sufficient compliance, though the authorised representative disowns . On facts due to non availability of assesse on the given address the notices were could not be served which was sent by registered post twice .Accordingly the order of High Court was set aside<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment  -Notice \u2013 Notice to authorised representative was held to be deemed service of notice on assesse and sufficient compliance \u2013 Non availability of  assesse on the given address the notices were could not be served  [ S. 143(3) ]<\/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-413","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/413","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=413"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/413\/revisions"}],"predecessor-version":[{"id":991,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/413\/revisions\/991"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}