{"id":445,"date":"2018-04-30T04:55:28","date_gmt":"2018-04-30T04:55:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jaydeepkumar-dhirajlal-thakkar-v-ito-2018-401-itr-302-guj-hc\/"},"modified":"2018-12-26T02:17:56","modified_gmt":"2018-12-26T02:17:56","slug":"jaydeepkumar-dhirajlal-thakkar-v-ito-2018-401-itr-302-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaydeepkumar-dhirajlal-thakkar-v-ito-2018-401-itr-302-guj-hc\/","title":{"rendered":"Jaydeepkumar Dhirajlal Thakkar  v. ITO (2018) 401 ITR 302\/165 DTR 404 \/ 305 CTR 683   (Guj) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; Notice was issued in name of deceased assessee and the objection was raised by legal heir of deceased assessee before completion of reassessment therefore ,notice was held to be null and void and the had raised objections before completion of the reassessment proceedings and, therefore, the provisions of S.292B were not applicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment- Notice issued in name of deceased assessee \u2014 Objection raised by legal heir of deceased assessee before completion of reassessment \u2014 Notice was held to be  null and void [ S. 148, 159, 292B, 292BB ]<\/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-445","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/445","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=445"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/445\/revisions"}],"predecessor-version":[{"id":3378,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/445\/revisions\/3378"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}