{"id":8308,"date":"2019-11-20T00:49:07","date_gmt":"2019-11-20T00:49:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bharti-harendra-modi-v-ito-2019-266-taxman-314-guj-hc\/"},"modified":"2019-11-20T00:49:07","modified_gmt":"2019-11-20T00:49:07","slug":"bharti-harendra-modi-v-ito-2019-266-taxman-314-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharti-harendra-modi-v-ito-2019-266-taxman-314-guj-hc\/","title":{"rendered":"Bharti Harendra Modi. v. ITO (2019)  266 Taxman 314 (Guj) (HC)"},"content":{"rendered":"<p>Assessing Officer issued a reopening notice in name of Smt . Bhatiben Harendra Modi on ground that on basis of information in Annual Information Return (AIR), it was found that said deceased assessee had sold one immovable property amounting to Rs. 82.89 lakhs but did not file any income tax return, thus, income to said extent had escaped assessment due to failure of\u00a0 Smt .Bhatiben Harendra Modi to submit her return of income\u00a0 Petitioner being heir and legal representative of Smt .Bhatiben Harendra Modi\u00a0 contended that \u00a0Bhatiben Harendra Modi had already expired and, therefore, impugned notice in name of Smt . Bhatiben Harendra Modi\u00a0 was not valid . High Court\u00a0 held that notice issued under section 148 against \u00a0Smt .\u00a0 Bhatiben Harendra Modi\u00a0 was to be quashed and set aside. \u00a0(AY 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013 Notice &#8211; Notice issued in name of a dead person is not valid  and liable to be quashed .[ S.147 , 159 ]<\/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-8308","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2a0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8308","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=8308"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8308\/revisions"}],"predecessor-version":[{"id":8309,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8308\/revisions\/8309"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}