Notice issued u/s. 148 in the name of dead individual is null and void: ITAT Jaipur

Banwari Lal Soothwal Vs ITO (ITAT Jaipur) ITAT Jaipur held that notice under section 148 of the Income Tax Act and order thereon issued in the name of Dead individual is null and void. Accordingly, the impugned notice and order held as void-ab-initio. Facts- Assessee, Mr. Banwarilal Soothwal, expired on 09/02/2016. Assessing Officer(AO) issued notice u/sec.148 on 30/03/2018 in the name of deceased assesse. Later, AO passed the order u/sec.148 in the name of the deceased assessee. Accordingly, addition of Rs. 89,89,504/- was made on account of long term capital gain on sale of plots. CIT(A) con...