Notice for reopening of assessment against a dead person is invalid

Rupa Shyamsundar Dhumatkar Vs ACIT & Ors. (Bombay High Court) 1. Heard learned Counsel for the parties for final disposal of the Petition. This Petition is filed by the widow of Late Shri Shyamsundar Pundalik Dhumatkar. Late Shri Shyamsundar Dhumatkar was engaged in his individual business. He filed return of his income till the year 2007­-2008. According to Petitioner, however, since thereafter he had no taxable income, he had stopped filing returns of income. The Assessing Officer issued a notice dated 27/03/2018 in the name of Late Shri Shyamsundar Dhumatkar under section 148 of the In...