Search do not become invalid merely because warrant was in the name of a dead person

1. Heard the learned counsels for the parties and perused the relevant material. 2. Delay condoned. 3. Notice under Section 132 of the Income Tax Act, 1961 (for short “the Act”) was issued in the name of a dead person. The said notice was duly received by the present petitioner as the legal heir of the dead person. Notice of assessment under Section 158BC of the Act was issued and in the assessment proceedings, where the income was declared to be ‘nil’, the present petitioner as the legal heir had participated. Thereafter, notice under Section 158BD of the Act was issued t...