Income Tax Section 148 Notice against Dead Person Is null & void

Davinder Singh Thapar L/H Amrit Singh Thapar  Vs ACIT (Delhi High Court) Introduction: This article dissects the legal ramifications of the case Davinder Singh Thapar L/H Amrit Singh Thapar vs. ACIT, adjudicated by the Delhi High Court. The primary contention revolves around the issuance of notices against a deceased person, challenging the validity of such actions under Section 148 of the Income Tax Act, 1961. Detailed Analysis: The petitioner contends that the impugned notices, dated 26.05.2022, 25.11.2021, and 06.04.2021, issued by the Assessing Officer (ACIT) under Section 148 for the ass...