{"id":7879,"date":"2019-10-15T12:22:08","date_gmt":"2019-10-15T12:22:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nanduben-ratilal-patel-v-dcit-2019-417-itr-31-guj-hc\/"},"modified":"2021-04-29T15:15:44","modified_gmt":"2021-04-29T09:45:44","slug":"nanduben-ratilal-patel-v-dcit-2019-417-itr-31-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nanduben-ratilal-patel-v-dcit-2019-417-itr-31-guj-hc\/","title":{"rendered":"Nanduben Ratilal Patel  v. DCIT  (2019)  417 ITR 31 \/(2020) 188 DTR 292  (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that a notice under section\u00a0148\u00a0is a jurisdictional notice and existence of a valid notice under section\u00a0148\u00a0is a condition precedent for exercise of jurisdiction by the Assessing Officer to assess or reassess under section\u00a0147\u00a0of the Act. Notice issued to deceased person and when the legal Representative of such person not waiving right to notice. Notice is held to be invalid and consequently, the provisions of section\u00a0292B\u00a0of the Act would not be attracted. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment\u2013Notice issued to deceased person-Legal Representative of such person not waiving right to notice-Notice is held to be invalid. [S. 147, 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-7879","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-235","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7879","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=7879"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7879\/revisions"}],"predecessor-version":[{"id":17373,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7879\/revisions\/17373"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}