{"id":47705,"date":"2024-11-07T19:26:16","date_gmt":"2024-11-07T13:56:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/meet-lalwani-l-h-of-late-mrs-amita-lalwani-v-ito-2024-337-ctr-602-mphc\/"},"modified":"2024-11-07T19:26:16","modified_gmt":"2024-11-07T13:56:16","slug":"meet-lalwani-l-h-of-late-mrs-amita-lalwani-v-ito-2024-337-ctr-602-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meet-lalwani-l-h-of-late-mrs-amita-lalwani-v-ito-2024-337-ctr-602-mphc\/","title":{"rendered":"Meet Lalwani L\/H of Late Mrs Amita Lalwani v. ITO (2024) 337 CTR 602 (MP)(HC)"},"content":{"rendered":"<p>Held that notice issued to a dead person to reopen the assessment is null and void, hence the notice and all consequential proceedings arising therefrom in the name of the deceased\u00a0 assessee are not sustainable.\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Dead person-Notice issued to a dead person to reopen the assessment is 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-47705","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cpr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47705","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=47705"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47705\/revisions"}],"predecessor-version":[{"id":47706,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47705\/revisions\/47706"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}