Section 148 notice Issued In Name of Dead Person is Invalid

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...