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Section 148 notice Issued In Name of Dead Person is Invalid
Case Law Details
- Case Name
- Pravinchandra A Shah LH of Late Saryuben P Shah Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Gujarat High Court
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Pravinchandra A Shah L/H of Late Saryuben P Shah Vs Union of India (Gujarat High Court)
The case of Pravinchandra A Shah L/H of Late Saryuben P Shah Vs Union of India, adjudicated by the Gujarat High Court, brings to light an important aspect of tax law: the issuance of a notice to a deceased person. The High Court declared the notice issued under Section 148 of the Act against a deceased individual as void and invalid, marking a crucial point in tax jurisprudence.
The crux of the case was a notice issued under Section 148 of the Act against late Ms. Shah, who had passed away before the notice...
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