{"id":9303,"date":"2020-01-19T15:30:26","date_gmt":"2020-01-19T15:30:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/c-naveen-kumar-v-ito-2019-266-taxman-74-mad-hc\/"},"modified":"2020-01-19T15:30:26","modified_gmt":"2020-01-19T15:30:26","slug":"c-naveen-kumar-v-ito-2019-266-taxman-74-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/c-naveen-kumar-v-ito-2019-266-taxman-74-mad-hc\/","title":{"rendered":"C. Naveen Kumar v .ITO ( 2019 ) 266 Taxman 74 ( Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that , liability of a legal representative under Act is limited to extent to which estate is capable of meeting said liability . Accordingly \u00a0where assessee did not inherit anything from his father and, moreover, he had nothing to do with his father&#8217;s bank account, assessment order passed under S. \u00a0144, read with S \u00a0147, on ground that there were huge deposits in said account in relevant year prior to death of his father, was not sustainable , the order was set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Legal represenntaive \u2013 Liability &#8211;  Not inherited  anything from his father-  Huge deposits prior to death &#8211;  Reassessment is held to be bad in law . [ S..144, 148 159, 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":[1],"tags":[],"class_list":["post-9303","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2q3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9303","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=9303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9303\/revisions"}],"predecessor-version":[{"id":9304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9303\/revisions\/9304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}