Section 147 reopening notice issued in the name of dead person is invalid

Meet Lalwani, Legal Heir of Late Mrs. Amita Lalwani Vs ITO (Madhya Pradesh High Court) Case Overview: The case involves a challenge to a notice issued under Section 148 of the Income Tax Act, 1961 (the Act) for the assessment year 2018-19. The petitioner, the legal heir of the original assessee, contested the validity of the notice, which was issued in the name of the deceased assessee, Mrs. Amita Lalwani. The petitioner argued that the notice issued to a dead person for reopening the assessment is null and void. Key Points: Foundation of Reassessment Notice: The court emphasized that a notic...