{"id":18492,"date":"2021-05-22T11:31:59","date_gmt":"2021-05-22T06:01:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18492"},"modified":"2021-05-22T12:30:05","modified_gmt":"2021-05-22T07:00:05","slug":"assessment-order-u-s-1433-passed-in-the-old-name","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/assessment-order-u-s-1433-passed-in-the-old-name\/","title":{"rendered":"When the assessment order is passed in the old name of the Company . when the name is changed and informed the Assessing Officer , whether the assessment is valid ?"},"content":{"rendered":"<p>A NAME OF THE COMPANY WAS CHANGED FROM X LTD TO SAY Y LTD. THE SAID CHANGE WAS INTIMATED TO THE AO DURING THE ASSESSMENT PROCEEDINGS. THE AO STILL PASSED THE ASSESSMENT ORDER U\/S 143(3) IN THE OLD NAME (I.E X LTD.). DOES THIS ORDER VALID AS ON THE DATE OF PASSING THE ORDER THERE IS NO COMPANY BY X LTD.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[159,181,182],"class_list":["post-18492","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-assessment","qa_tag-assessment-order","qa_tag-old-name"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18492"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18492"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18492"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18492"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}