{"id":52314,"date":"2025-03-24T12:37:59","date_gmt":"2025-03-24T07:07:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/estate-of-arjun-das-agarwal-v-ito-2024115-itr-467-koltrib\/"},"modified":"2025-03-24T12:37:59","modified_gmt":"2025-03-24T07:07:59","slug":"estate-of-arjun-das-agarwal-v-ito-2024115-itr-467-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/estate-of-arjun-das-agarwal-v-ito-2024115-itr-467-koltrib\/","title":{"rendered":"Estate of Arjun Das Agarwal v. ITO (2024)115 ITR 467 (Kol)(Trib)"},"content":{"rendered":"<p>Held that the notice under section\u00a0148\u00a0had been issued in the name of a dead person and the legal heir of the deceased assessee had not been impleaded and\u00a0 no notice under section\u00a0148\u00a0had been issued in the name of any legal heir of the deceased assessee.\u00a0 The assessment had not been framed in the name of any specific person against whom it could be enforced. Assessment order is quashed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice issued in the name of dead person-Reassessment is bad in law and quashed.[S. 147, 159(2)(b), 159(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":[21],"tags":[],"class_list":["post-52314","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52314","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=52314"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52314\/revisions"}],"predecessor-version":[{"id":52315,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52314\/revisions\/52315"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}