Section 148 Reopening notice issued upon deceased assessee was void ab intio: Gujarat HC

Krishnaawtar Kabra L/H of Jagannath Rampal Kabra Vs ITO (Gujarat High Court)

In a recent judgment, the Gujarat High Court addressed the issue of the validity of a notice issued under Section 148 of the Income Tax Act, 1961 to a deceased assessee. The court ruled that the reopening of the assessment based on such a notice was void ab initio, emphasizing the importance of a valid notice for the jurisdiction of the Assessing Officer. The case involves Krishnaawtar Kabra, the son of the deceased assessee, challenging the notice

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