Reassessment Notice Quashed as Section 148A(b) Procedure Was Not Followed Against Legal Heirs

Legal Heirs of Smt. Sneh Lata Bhandari Vs ITO (Rajasthan High Court) Notice to Deceased Assessee Set Aside Because Mandatory Opportunity Was Not Given to Legal Representatives; Rajasthan High Court Quashes Reassessment Proceedings Because Section 148A Compliance Was Missing; Income Tax Notice Invalid Because Proceedings Were Continued Without Following Section 148A(b); Reassessment Order Quashed Because Legal Representatives Were Not Properly Heard Under Section 148A. The petition challenged a show cause notice issued under Section 148A(b) of the Income Tax Act, 1961, dated 30.03.2023, along...