{"id":56094,"date":"2025-08-18T18:26:16","date_gmt":"2025-08-18T12:56:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/preethi-v-smt-v-ito-2025-343-ctr-390-247-dtr-21-171-taxmann-com-100-karnhc-editorial-appeal-affirmed-by-division-bench-ito-v-preethi-v-smt-2025-343-ctr-385-247-dtr-16-170-t\/"},"modified":"2025-08-18T18:26:16","modified_gmt":"2025-08-18T12:56:16","slug":"preethi-v-smt-v-ito-2025-343-ctr-390-247-dtr-21-171-taxmann-com-100-karnhc-editorial-appeal-affirmed-by-division-bench-ito-v-preethi-v-smt-2025-343-ctr-385-247-dtr-16-170-t","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/preethi-v-smt-v-ito-2025-343-ctr-390-247-dtr-21-171-taxmann-com-100-karnhc-editorial-appeal-affirmed-by-division-bench-ito-v-preethi-v-smt-2025-343-ctr-385-247-dtr-16-170-t\/","title":{"rendered":"Preethi V. (Smt.) v. ITO (2025) 343 CTR 390 \/ 247 DTR 21 \/ 171 taxmann.com 100 (Karn)(HC) Editorial : Appeal affirmed by division bench, ITO v. Preethi V. (Smt) (2025) 343 CTR 385 \/ 247 DTR 16 \/ 170 Taxmann.com 673 (Karn)(HC)"},"content":{"rendered":"<p>The assessee died before issuance of notice u\/s 148. The AO issued notice in the name of the deceased. The Court held that proceedings initiated against a dead person are invalid, and the only permissible course is as per s. 159(2)(b) against legal heirs. The contention that the deceased had a statutory duty to intimate the department was rejected. Accordingly, the notice and consequential proceedings were quashed. (AY. 2016-17)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice in name of deceased-Invalid-No statutory obligation on deceased to intimate department. [S. 149(1)(b), 159(2)(b), 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-56094","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eAK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56094","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=56094"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56094\/revisions"}],"predecessor-version":[{"id":56095,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56094\/revisions\/56095"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}