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Section 143(2) Notice in Dead Person Name is unsustainable in Law
Case Law Details
- Case Name
- Sumit Balkrishna Gupta Vs ACIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Bombay High Court
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Sumit Balkrishna Gupta Vs ACIT (Bombay High Court)
The issue under consideration is whether the issuing of a notice u/s 143(2) in the name of the wrong person is sustainable in law?
High Court states that it is a fact that the petitioner had filed return for the assessment year 2016-17 in the name of the deceased assessee and not in his name as a legal heir of the deceased assessee. This return was filed on 17.10.2016. However, we note that the return was signed by the petitioner as a Legal Heir. The name of the deceased assessee in the title of the return of income was an ina...
