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Notice issued u/s 148 in the name of deceased assessee was invalid
Case Law Details
- Case Name
- Nanduben Ratilal Patel (Since Decd. ) Through Her legal Heir Pramod Ratilal Patel v. DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Gujarat High Court
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Nanduben Ratilal Patel (Since Decd. ) Through Her legal Heir Pramod Ratilal Patel v. DCIT (Gujarat High Court)
Notice issued u/s 148 in the name of deceased assessee was invalid on non-applicability of section 292B
Conclusion: Notice issued in the name of deceased assessee instead of upon his/her legal representatives was invalid as the legal representative not having waived the requirement of notice under section 148 and not having submitted to the jurisdiction of AO pursuant to the impugned notice, therefore, the provisions of section 292B would not be attracted and hence, the notice had...
