{"id":7873,"date":"2019-10-15T12:19:22","date_gmt":"2019-10-15T12:19:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pranav-ravindrabhai-shah-v-ito-2019-417-itr-200-guj-hc\/"},"modified":"2019-10-15T12:19:22","modified_gmt":"2019-10-15T12:19:22","slug":"pranav-ravindrabhai-shah-v-ito-2019-417-itr-200-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pranav-ravindrabhai-shah-v-ito-2019-417-itr-200-guj-hc\/","title":{"rendered":"Pranav Ravindrabhai Shah. v. ITO (2019) 417 ITR 200 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the Department&#8217;s contention that if a notice under section 148 was issued to a dead person instead of upon his or her legal representatives, it was valid in view of the provisions of section 292B and that in view of section 159(2)(b) and (3), the legal representative of the deceased assessee should for all practical purposes be deemed to be an assessee was not tenable. The notice issued by the Department under section\u00a0148\u00a0in the name of a dead person and the order disposing of the objections raised by the legal heir and representative of the deceased assessee, and all the proceedings pursuant thereto were to be quashed and set aside. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment\u2013Notice issued in name of dead person- Objection raised\u2013Notice is not valid\u2013Subsequent proceedings are also to be quashed. [S. 159, 292B]<\/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-7873","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-22Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7873","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=7873"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7873\/revisions"}],"predecessor-version":[{"id":7874,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7873\/revisions\/7874"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}