{"id":5842,"date":"2019-06-19T12:47:18","date_gmt":"2019-06-19T12:47:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aemala-venkateswara-rao-v-ito-2019-176-itd-431-vishakhatrib\/"},"modified":"2019-06-19T12:47:18","modified_gmt":"2019-06-19T12:47:18","slug":"aemala-venkateswara-rao-v-ito-2019-176-itd-431-vishakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aemala-venkateswara-rao-v-ito-2019-176-itd-431-vishakhatrib\/","title":{"rendered":"Aemala Venkateswara Rao v. ITO  (2019)  176 ITD 431 (Vishakha)(Trib.)"},"content":{"rendered":"<p>Tribunal held that notice issued on dead person is invalid. Followed, Alamelu Veerappan v. ITO (2018)257 Taxman 72 (Mad.)(HC), Sumit Balkrishna Gupta v. Asstt. CIT (2019) 262 Taxman 61 (Bom.)(HC) (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment\u2013Notice-Dead person-Notice issued on dead person is  invalid. [S. 147, 159(2b), 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-5842","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1we","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5842","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=5842"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5842\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}